CISI CMP Sec/Deriv — CISI Capital Markets Programme - Securities / Derivatives Cheat Sheet

Cheat sheet: exam reference for the Chartered Institute for Securities & Investment CISI CMP Sec/Deriv exam: securities, derivatives, trading, settlement, valuation, risk, and conduct decision points.

Use the tables for a quick pre-exam check. Expand a topic’s notes for explanations, examples, and additional distinctions.

Scope and study context
  • Product mechanics: equities, bonds, money-market instruments, repos, futures, options, swaps, warrants, and structured exposures.
  • Exam-style distinctions: exchange vs OTC, agency vs principal, clean vs dirty price, forward vs futures, option buyer vs writer, hedging vs speculation.
  • Calculation triggers: yield, accrued interest, TERP, option payoff, futures hedge size, duration-based price sensitivity.
  • Risk and conduct vocabulary: market abuse, conflicts, suitability, client assets, counterparty risk, liquidity risk, and settlement risk.

For best results:

  1. Read the tables and decision rules first.
  2. Attempt original practice questions by topic.
  3. Review detailed explanations for every miss, guess, or slow answer.
  4. Return to this page to patch weak areas before full mock exams.

Core product map

AreaEconomic natureTypical cash flowsMain risksExam cue
Ordinary sharesOwnership/residual claimDividends if declared; capital gain/lossMarket, dividend, liquidity, issuer-specific, voting/control dilutionHighest participation in upside; lowest priority on insolvency
Preference sharesHybrid equity-like income claimFixed or variable dividend, often priority over ordinary sharesDividend deferral, interest-rate sensitivity, issuer risk, liquidityEquity legally, but income behavior can resemble debt
Fixed-rate bondsDebt/contractual claimCoupon plus redemption principalInterest-rate, credit, inflation, liquidity, call riskPrice falls when yield rises
Floating-rate notesDebt with reset couponCoupon linked to reference rate plus/minus marginCredit, spread, reset, benchmark, liquidityLess price sensitivity to rate moves than fixed-rate bonds
Zero-coupon bondsDebt sold at discountNo interim coupon; redemption at maturityHigh duration, credit, reinvestment absent but price volatility highReturn mainly from discount accretion
Money-market instrumentsShort-term debt/liquidity instrumentsDiscount or short couponCredit, liquidity, rollover, rate riskShort maturity reduces price volatility but not credit risk
Repo / reverse repoCollateralized financingCash interest via repo rate; collateral transferCounterparty, collateral, margin/haircut, operational“Repo” perspective depends on whether party gives or receives cash
Exchange-traded futuresStandardized derivative obligationDaily variation margin; final cash/physical settlementLeverage, basis, liquidity, margin callFutures are obligations, not rights
ForwardsOTC derivative obligationSettlement at maturity, usually no daily margin unless collateralizedCounterparty, liquidity, settlement, valuationCustom terms; higher bilateral counterparty focus
OptionsRight for buyer, obligation for writerBuyer pays premium; writer receives premiumPremium loss for buyer; potentially large writer lossAsymmetric payoff; time value matters
SwapsOTC exchange of cash-flow streamsNet periodic paymentsCounterparty, rate/FX/credit, collateral, basisNo principal exchange in many interest-rate swaps
WarrantsLong-dated option-like securitiesPremium/market price; possible exerciseIssuer, dilution, leverage, liquidityUsually issued by company or financial institution
Structured productsPackaged securities with embedded derivativesFormula-linked coupons/redemptionIssuer credit, complexity, liquidity, derivative exposurePayoff may not match simple bond or equity behavior

Market structure and roles

Primary vs secondary markets

FeaturePrimary marketSecondary market
PurposeIssuer raises capitalInvestors trade existing securities
Cash flowInvestor funds go to issuer, less costsCash flows between buyers and sellers
Common examplesIPO, placing, rights issue, bond issueExchange trade, OTC block trade
Price formationBookbuild, auction, fixed offer, underwritingOrder book, quote-driven market, negotiated trade
Key riskIssue pricing, allocation, disclosure, underwritingLiquidity, execution, settlement, market impact
Notes and examples

Participant roles

ParticipantFunctionHigh-yield distinction
IssuerRaises capital through securitiesResponsible for continuing disclosures where applicable
InvestorProvides capital or takes exposureMay be retail, professional, institutional, or eligible counterparty depending on regime
BrokerActs as agent for clientEarns commission; does not normally take position risk as principal
DealerTrades as principalEarns spread/mark-up; takes inventory and market risk
Market makerContinuously quotes buy/sell pricesProvides liquidity but manages spread and inventory risk
Investment bankAdvises, structures, underwrites, distributesCan face conflicts between issuer and investor roles
Exchange / trading venueCentralized trading facilityTransparent order rules and standardized access
OTC marketBilateral or dealer-intermediated tradingMore customization; less centralized transparency
CCPCentral counterparty to cleared tradesNovation reduces bilateral counterparty risk but concentrates clearing risk
CSD / settlement systemRecords ownership transfer and settlementFinality, delivery-versus-payment, custody links
CustodianSafekeeping and asset servicingHandles income, corporate actions, tax documentation, reporting
Registrar / transfer agentMaintains issuer shareholder registerImportant for legal ownership and entitlement records

Trading and order terminology

TermMeaningExam trap
Bid pricePrice at which dealer/market is willing to buyClient selling usually receives bid
Offer / ask pricePrice at which dealer/market is willing to sellClient buying usually pays offer
Bid-offer spreadDifference between bid and offerWider spread implies higher transaction cost/lower liquidity
Market orderExecute immediately at best available priceExecution likely; price not guaranteed
Limit orderExecute only at limit price or betterPrice protected; execution not guaranteed
Stop orderTriggered when market reaches stop levelOften becomes market order after trigger unless stop-limit
Stop-limit orderStop trigger plus limit priceMay not execute in fast markets
Day orderValid only for trading day/sessionUnexecuted portion normally expires
Good-till-cancelledRemains active until cancelled/expiry ruleCandidate should not assume indefinite validity without venue rule
Fill-or-killExecute entire order immediately or cancelNot the same as partial fill
Iceberg orderDisplays only part of total sizeUsed to reduce market impact
AuctionOrders matched at single priceOpening/closing auctions concentrate liquidity
Continuous tradingOrders matched throughout sessionOrder priority and spread matter
Principal tradeFirm trades against clientConflict/spread disclosure issues
Agency tradeFirm arranges trade for clientCommission and best execution focus

Equity securities and corporate actions

Share types and rights

SecurityKey featuresInvestor useCommon trap
Ordinary shareVoting rights, residual claim, variable dividendsGrowth, ownership, voting participationDividend is not contractual
Non-voting shareEconomic exposure without voteCapital participation without controlMay trade at discount to voting shares
Preference sharePriority dividend and capital over ordinary sharesIncome-oriented exposurePreference dividend may still be deferrable depending on terms
Cumulative preference shareMissed dividends accumulateStronger income claim than non-cumulativeAccumulation does not remove issuer credit risk
Participating preference shareMay share additional profitsHybrid income/upsideTerms drive payoff; do not assume ordinary-like upside
Redeemable preference shareIssuer may redeem or must redeemDefined exit/capital structure toolCall/redemption feature affects price
Treasury shareIssuer’s own share held by companyBuyback/capital managementUsually no voting/dividend rights while held as treasury stock
Depositary receiptCertificate representing foreign sharesCross-border accessHolder has DR exposure; local share rights may be indirect
Notes and examples

Equity valuation and performance formulas

\[ \text{Dividend yield}=\frac{\text{Annual dividend per share}}{\text{Share price}}\times100 \]\[ \text{EPS}=\frac{\text{Profit attributable to ordinary shareholders}}{\text{Weighted average ordinary shares}} \]\[ \text{P/E ratio}=\frac{\text{Share price}}{\text{Earnings per share}} \]\[ \text{Holding-period return}=\frac{\text{Income}+\text{Ending value}-\text{Beginning value}}{\text{Beginning value}}\times100 \]

High-yield interpretation:

  • High P/E may indicate growth expectations, overvaluation, or temporarily low earnings.
  • Dividend yield rises when dividend increases or price falls; a high yield can signal distress.
  • EPS dilution can occur after new share issues, conversion of convertibles, or warrant exercise.
  • Total return includes income and capital change; price return excludes income.

Corporate actions

Corporate actionWhat happensEconomic effectCandidate cue
Cash dividendCompany distributes cash to shareholdersShare price typically adjusts downward around ex-dividend dateDividend reduces company cash
Scrip dividendShareholder receives shares instead of cashMore shares; cash retained by issuerMay dilute if not all shareholders participate equally
Rights issueExisting shareholders offered new shares, usually at discountRaises capital; protects pre-emption if taken upNon-participation can dilute ownership/value
Bonus / capitalization issueFree additional shares issued from reservesNo new cash; price adjusts for larger share countInvestor wealth unchanged initially
Stock splitEach share split into more sharesLower price per share, same total value initiallyImproves affordability/liquidity; not value creation itself
Consolidation / reverse splitFewer shares at higher priceSame total value initiallyDoes not fix weak fundamentals by itself
Share buybackCompany repurchases own sharesReduces share count; may improve EPSCan signal surplus cash or lack of growth projects
Tender offerOffer to buy shares, often at premiumControl/ownership change possibleConsider acceptance conditions and offer premium
Takeover offerAcquirer seeks control of targetCash, shares, or mixed considerationRegulatory and shareholder approval conditions may apply

Rights issue and TERP

Use when an exam question gives a rights ratio and subscription price. \(P_\text{cum}\) is the share price before the shares go ex-rights.

\[ \text{TERP}=\frac{(N_\text{old}\times P_\text{cum})+(N_\text{new}\times P_\text{sub})}{N_\text{old}+N_\text{new}} \]\[ \text{Value per existing share right}=P_\text{cum}-\text{TERP} \]

Where needed, convert between “value per existing share right” and “value of rights required to buy one new share” using the stated rights ratio.

TERP traps:

  • TERP is theoretical; market price can differ.
  • A rights issue raises cash; a bonus issue does not.
  • A discounted subscription price is not a free gain because the ex-rights price adjusts.
  • If a shareholder does not take up or sell rights, value may be lost.

Debt securities and money-market instruments

Bond vocabulary

TermMeaningExam cue
Nominal / par / face valueAmount on which coupon is calculated and usually redeemedCoupon rate applies to nominal, not market price
CouponContractual interest rate or amountFixed coupon bond price moves inversely with yields
MaturityFinal repayment dateLonger maturity generally means higher duration
Clean priceQuoted price excluding accrued interestMost bond quotes are clean
Dirty priceTotal settlement price including accrued interestBuyer pays dirty price
Accrued interestInterest earned since last coupon dateBuyer compensates seller at settlement
Yield to maturityDiscount rate equating price to future cash flowsAssumes holding to maturity and reinvestment assumptions
Current yieldAnnual coupon divided by priceIgnores capital gain/loss to redemption
Credit spreadExtra yield over lower-risk benchmarkCompensates for credit/liquidity/risk premium
Senior debtHigher repayment priorityLower expected loss than subordinated debt, all else equal
Subordinated debtLower ranking on insolvencyHigher yield demanded
Secured bondBacked by collateral/securityCollateral quality matters
Callable bondIssuer can redeem earlyInvestor faces reinvestment risk if called
Puttable bondInvestor can require redemptionInvestor protection; issuer pays via lower yield
Convertible bondBond plus option to convert to sharesDebt downside with equity upside, subject to terms
Index-linked bondCash flows linked to inflation/indexProtects real value depending on structure
FRNCoupon resets to reference rate plus marginLower duration, but credit spread risk remains
Notes and examples

Bond price, yield, and risk relationships

ChangeFixed-rate bond price impactWhy
Market yield risesPrice fallsExisting coupon less attractive
Market yield fallsPrice risesExisting coupon more attractive
Coupon rate higherLower duration, all else equalMore cash received earlier
Maturity longerHigher duration, all else equalCash flows further in future
Credit spread widensPrice fallsRequired return increases
Issuer credit improvesPrice rises / spread tightensRequired credit premium falls
Call becomes likelyUpside price may be cappedInvestor may be redeemed early
Liquidity worsensPrice usually falls / spread widensInvestors demand liquidity premium

Core bond formulas

\[ \text{Accrued interest}=\text{Coupon for period}\times\frac{\text{Days since last coupon}}{\text{Days in coupon period}} \]\[ \text{Dirty price}=\text{Clean price}+\text{Accrued interest} \]\[ P=\sum_{t=1}^{n}\frac{C_t}{(1+y)^t}+\frac{M}{(1+y)^n} \]\[ \text{Current yield}=\frac{\text{Annual coupon}}{\text{Clean price}}\times100 \]\[ \text{Approximate YTM}= \frac{\text{Annual coupon}+\frac{\text{Redemption value}-\text{Price}}{\text{Years to maturity}}} {\frac{\text{Redemption value}+\text{Price}}{2}}\times100 \]\[ D_\text{mod}=\frac{D_\text{Mac}}{1+y/m} \]\[ \frac{\Delta P}{P}\approx-D_\text{mod}\Delta y \]

Formula traps:

  • Use the day-count convention supplied in the question.
  • Clean price is not cash paid; dirty price is the settlement amount.
  • Current yield ignores redemption gain/loss.
  • Approximate duration price change is linear; large yield moves need convexity awareness.
  • Bond prices can exceed 100 when coupon is above current yield.

Money-market and repo quick reference

InstrumentDescriptionReturn formKey risk
Treasury billShort-term government discount securityIssued below par, redeemed at parRate/liquidity; low but not zero sovereign risk depending issuer
Commercial paperShort-term unsecured corporate debtDiscount or interest-bearingIssuer credit and rollover risk
Certificate of depositNegotiable bank deposit instrumentInterest-bearing or discountBank credit and liquidity
Banker’s acceptanceBank-guaranteed short-term instrumentDiscountBank and trade-related credit risk
RepoSale of security with agreement to repurchaseRepo interest paid by cash borrowerCollateral, haircut, counterparty, settlement
Reverse repoPurchase of security with agreement to resellCash lender earns repo rateSame transaction viewed from cash provider side
Securities lendingLender lends securities against collateralLending fee/rebateRecall, collateral, counterparty, operational

Repo perspective trap:

  • The party doing a repo usually sells securities and receives cash: economically a collateralized borrowing.
  • The party doing a reverse repo usually gives cash and receives securities: economically a collateralized lending.
  • A haircut protects the cash lender against collateral value decline.

Derivatives reference

Exchange-traded vs OTC derivatives

FeatureExchange-tradedOTC
Contract termsStandardizedCustomized
TradingOn exchange/venueBilateral or dealer-intermediated
ClearingOften CCP-clearedBilateral or cleared depending product/rules
Counterparty riskReduced by CCP and marginingManaged by credit assessment, collateral, netting, documentation
LiquidityOften better in standard maturitiesCan be lower; depends on dealer market
TransparencyMore visible prices/volumesLess transparent
FlexibilityLowerHigher
DocumentationExchange rulesMaster agreements, confirmations, collateral terms
Notes and examples

Instrument selection

NeedProduct often usedWhyKey caution
Lock in future buy/sell priceForward or futuresLinear exposure with no upfront premium, aside from margin/collateralObligatory payoff; adverse and favorable moves both locked
Hedge existing long equity exposureSell futures or buy putsFutures reduce downside and upside; puts retain upsideOption premium can be material
Gain upside with limited lossBuy call optionMaximum loss is premiumTime decay and volatility pricing
Generate income from holdingsCovered callPremium receivedUpside capped; still downside on underlying
Protect against rate rise for borrowerPay fixed in swap, buy FRA-type protection, or use rate futures/optionsLocks or limits floating-rate costBasis and hedge mismatch
Benefit from falling ratesReceive fixed in swap or buy bond exposureFixed-rate assets rise when rates fallDuration and credit risk remain
Customize cash-flow exchangeOTC swapTailored dates, notionals, indicesCounterparty and collateral terms
Leverage view on underlyingFutures, options, warrants, CFDsLower capital outlay than cash positionLosses can be rapid; margin calls possible
Hedge FX transactionFX forward/swap/optionMatches currency amount and dateForward points and option premium matter
Take credit exposureCredit derivative or credit-linked structureSeparates credit risk from fundingDocumentation and credit event definitions matter

Linear derivative payoff

\[ \text{Long forward/futures payoff}=S_T-F_0 \]\[ \text{Short forward/futures payoff}=F_0-S_T \]

Interpretation:

  • Long futures/forward: benefits if underlying price rises.
  • Short futures/forward: benefits if underlying price falls.
  • Futures are marked to market through variation margin; forwards commonly settle at maturity unless collateralized.
  • Basis risk arises when the hedge instrument does not move perfectly with the hedged exposure.

Options quick reference

TermCall optionPut option
Buyer’s rightBuy underlyingSell underlying
Writer’s obligationSell underlying if exercisedBuy underlying if exercised
Buyer market viewBullish or wants upside protectionBearish or wants downside protection
Maximum buyer lossPremiumPremium
Writer riskPotentially large if uncoveredLarge if underlying falls sharply
In the moneyUnderlying price greater than strikeStrike greater than underlying price
At the moneyUnderlying near strikeUnderlying near strike
Out of the moneyUnderlying price less than strikeStrike less than underlying price
Delta signPositiveNegative
Common hedge useCap purchase price; upside exposureFloor sale value; portfolio insurance
\[ \text{Call intrinsic value}=\max(S-K,0) \]\[ \text{Put intrinsic value}=\max(K-S,0) \]\[ \text{Option premium}=\text{Intrinsic value}+\text{Time value} \]

Option style, Greeks, and volatility

ConceptMeaningExam cue
European styleExercise only at expiryStyle affects exercise timing, not geography
American styleExercise any time up to expiryMore flexible; can be more valuable
Bermuda styleExercise on specified datesBetween European and American
Intrinsic valueImmediate exercise valueCannot be negative
Time valuePremium above intrinsic valueFalls as expiry approaches, all else equal
Implied volatilityVolatility embedded in option priceHigher implied volatility increases option premiums
DeltaPrice sensitivity to underlyingHedge ratio approximation
GammaSensitivity of delta to underlyingLong options usually positive gamma
ThetaSensitivity to time passingLong options usually negative theta
VegaSensitivity to volatilityLong calls and puts usually positive vega
RhoSensitivity to interest ratesUsually less dominant for short-dated equity options
Open interestOutstanding contracts not closed/exercisedNot the same as trading volume

Forward pricing and parity

For a simple continuously compounded cost-of-carry model, where \(u\) represents storage/financing costs and \(y\) represents income yield:

\[ F_0=S_0e^{(r+u-y)T} \]

For a non-dividend-paying European call and put with same strike and expiry:

\[ C-P=S_0-Ke^{-rT} \]

If known dividends apply, replace the spot price with spot less the present value of dividends in the parity relationship.

Parity traps:

  • Put-call parity applies to European options under stated assumptions.
  • American exercise features and dividends can change relationships.
  • Higher volatility increases both call and put value, not just calls.
  • A forward price is not a forecast; it is a no-arbitrage pricing relationship under assumptions.

Swaps and rate derivatives

ProductBasic structureUser needExam trap
Interest-rate swapExchange fixed-rate and floating-rate cash flowsConvert fixed exposure to floating or vice versaNotional is usually reference amount, not exchanged
Fixed-rate payer swapPays fixed, receives floatingBenefits when floating rates rise relative to fixed rateSimilar to being short fixed-rate bond exposure
Fixed-rate receiver swapReceives fixed, pays floatingBenefits when rates fallSimilar to being long fixed-rate bond exposure
Currency swapExchange interest and sometimes principal in different currenciesLong-term FX/funding managementPrincipal exchange may occur at start/end depending structure
Equity swapExchange equity return for interest rate or other returnSynthetic equity exposure or hedgeCounterparty and dividend treatment matter
Credit default swapProtection buyer pays premium; seller compensates after defined credit eventHedge or take credit riskCredit event and settlement definitions are critical
FRAAgreement on future interest rate for a periodLock future borrowing/lending rateSettlement is normally at start of loan period on discounted basis

Hedge sizing formulas

For an equity index futures hedge:

\[ \text{Number of contracts}= \frac{\text{Portfolio value}\times\beta} {\text{Futures price}\times\text{Contract multiplier}} \]

For an approximate duration hedge using bond futures:

\[ \text{Number of contracts}\approx \frac{\text{Portfolio value}\times\text{Portfolio modified duration}} {\text{Futures contract value}\times\text{Futures modified duration}} \]

Direction:

  • Long cash equity or bond exposure and want to reduce market risk: usually sell futures.
  • Need to buy asset later and fear price rise: usually buy futures.
  • Want downside protection while keeping upside: buy puts instead of selling futures.
  • Want income and accept capped upside: write covered calls.

Derivatives: high-yield review

A derivative derives value from an underlying such as an equity, bond, interest rate, index, commodity, currency, or credit event. Derivatives are used for hedging, speculation, arbitrage, yield enhancement, and risk transfer.

Core derivative types

DerivativeObligation/rightKey useMain trap
ForwardObligation to buy/sell at future date at agreed priceCustom hedgeOTC counterparty risk
FutureStandardised exchange-traded forward-style contractHedging/speculationMargin is not the same as premium
Call optionRight to buy underlyingUpside exposureBuyer has right, not obligation
Put optionRight to sell underlyingDownside protectionSeller has obligation if exercised
SwapExchange of cash flowsRate/currency/credit exposure managementNotional is usually not exchanged in plain interest-rate swaps
Contract for difference-style exposureCash-settled price difference exposure where applicableLeveraged tradingLosses can exceed initial outlay depending on terms

Long and short positions

PositionWants price to…Maximum loss idea
Long underlyingRisePrice paid, if value falls to zero
Short underlyingFallPotentially large/unlimited
Long callRise above strike plus premiumPremium paid
Short callStay at/below strikePotentially large/unlimited
Long putFall below strike less premiumPremium paid
Short putStay at/above strikeLarge, down to underlying near zero
Long futureRiseLosses if price falls, settled through margin
Short futureFallLosses if price rises, settled through margin

Option payoff essentials

At expiry:

\[ \text{Call payoff} = \max(S - K, 0) \]\[ \text{Put payoff} = \max(K - S, 0) \]

Where \(S\) is the underlying price at expiry and \(K\) is the strike price.

Profit also includes premium:

  • Long call profit = call payoff − premium paid.
  • Short call profit = premium received − call payoff.
  • Long put profit = put payoff − premium paid.
  • Short put profit = premium received − put payoff.

Breakeven rules:

StrategyBreakeven at expiry
Long callStrike + premium
Short callStrike + premium
Long putStrike − premium
Short putStrike − premium

The same breakeven number applies to the long and short side of the same option, but the profit direction is opposite.

Option moneyness

OptionIn the moneyAt the moneyOut of the money
CallUnderlying price > strikeUnderlying price ≈ strikeUnderlying price < strike
PutUnderlying price < strikeUnderlying price ≈ strikeUnderlying price > strike

Common trap: “In the money” does not automatically mean profitable after premium. It means the option has intrinsic value before considering the premium paid.

Option premium components

ComponentMeaningDriver
Intrinsic valueImmediate exercise valueMoneyness
Time valueExtra value from remaining uncertaintyTime to expiry, volatility, rates, dividends, supply/demand

General relationships:

If this increases…Call value usuallyPut value usuallyReason
Underlying priceIncreasesDecreasesCalls benefit from upside; puts from downside
Strike priceDecreasesIncreasesHigher strike hurts calls, helps puts
VolatilityIncreasesIncreasesMore potential favorable movement
Time to expiryOften increasesOften increasesMore time for movement, though details can vary
Interest ratesOften increasesOften decreasesCost-of-carry effect
Expected dividendsOften decreasesOften increasesUnderlying price may fall on dividend

The Greeks

GreekMeasuresHigh-yield interpretation
DeltaSensitivity to underlying price changeDirectional exposure
GammaSensitivity of delta to underlying price changeCurvature; important near the strike
ThetaSensitivity to time passingTime decay, usually negative for long options
VegaSensitivity to volatilityLong options usually benefit from rising volatility
RhoSensitivity to interest ratesOften less dominant than delta/vega for many questions

Trap: Vega is not a Greek letter, but it is treated as one of the standard option sensitivities.

Futures and forwards

FeatureForwardFuture
TradingOTC bilateralExchange-traded
TermsCustomisedStandardised
Credit riskBilateral counterparty riskManaged through clearing house and margin
SettlementUsually at maturity, subject to termsDaily mark-to-market
LiquidityDepends on counterpartiesOften higher for standard contracts
FlexibilityHighLower

Futures margin review:

TermMeaning
Initial marginDeposit required to open/maintain position
Variation marginDaily gain/loss settlement from mark-to-market
Maintenance marginMinimum level before margin call may occur
Margin callRequirement to add funds/collateral

Trap: Futures margin is a performance bond/collateral mechanism, not the same as buying an option premium.

Futures profit/loss often follows:

\[ \text{Futures P\&L} = \text{Price change} \times \text{Contract multiplier} \times \text{Number of contracts} \]

If using ticks:

\[ \text{Futures P\&L} = \text{Tick movement} \times \text{Tick value} \times \text{Number of contracts} \]

Basis, hedging, and contract choice

Basis is the difference between spot price and futures price, commonly expressed as:

\[ \text{Basis} = \text{Spot price} - \text{Futures price} \]
Hedging issueMeaningExam relevance
Basis riskFutures and underlying do not move perfectly togetherHedge may be imperfect
Cross hedgeHedging with a related but different underlyingCorrelation matters
Contract expiryFutures maturity may not match exposure dateRoll risk
Contract sizeStandard contract may not match exposure sizeOver- or under-hedging
LiquidityMore active contracts may reduce execution costPractical hedge selection

Hedging decision rule:

ExposurePrice riskPossible hedge
Will buy asset laterPrice may riseLong future/forward or long call
Will sell asset laterPrice may fallShort future/forward or long put
Own asset and fear declineDownside riskLong put or short future
Owe floating-rate interestRates may riseInterest-rate swap to fixed, or suitable futures/options
Receive foreign currency laterFX rate may move adverselyForward/future/option depending on required flexibility

Swaps

A swap is an agreement to exchange cash flows according to specified terms.

Swap typeTypical cash flowsUse
Interest-rate swapFixed rate versus floating rateTransform interest-rate exposure
Currency swapCash flows in different currenciesManage FX and funding exposure
Credit default swapProtection premium versus credit event paymentTransfer credit risk
Equity swapEquity return versus another returnSynthetic equity exposure

Plain interest-rate swap logic:

  • Notional amount is used to calculate payments.
  • In many plain interest-rate swaps, notional is not exchanged.
  • Netting may mean only the difference between fixed and floating payments is paid.
  • Floating leg resets periodically.
  • Counterparty credit risk and collateral arrangements matter.

Common trap: A swap can reduce one risk while creating another, such as counterparty, liquidity, operational, or basis risk.

Settlement, clearing, custody, and lifecycle

Trade lifecycle

StageWhat happensKey control point
Order receiptClient instruction capturedAuthority, suitability/appropriateness where relevant, order details
ExecutionTrade completed on venue or OTCBest execution, price, venue, time stamping
Trade captureTrade recorded in systemsCorrect instrument, quantity, price, counterparty
ConfirmationParties agree economicsMismatch resolution
ClearingObligations calculated; CCP may novateMargin, netting, risk management
Settlement instructionDelivery/payment details sentAccount, custodian, settlement system accuracy
SettlementSecurities and cash exchangedDVP reduces principal risk
CustodyAssets safeguarded and recordedReconciliation and client asset controls
Asset servicingIncome and corporate actions processedEntitlements, elections, tax documentation
ReportingClient/regulatory/internal reportingAccuracy, timeliness, recordkeeping
Notes and examples

Settlement and entitlement terms

TermMeaningExam cue
Trade dateDate transaction is executedMarket risk transfers economically from execution
Settlement dateDate cash and securities are exchangedCash flows and legal title depend on settlement rules
DVPDelivery versus paymentReduces risk that one side delivers without receiving
FOPFree of paymentSecurities move without linked cash payment
Failed tradeSettlement does not occur as expectedCan create buy-in, funding, and operational issues
Matched tradeBoth sides’ settlement instructions agreeMatching is not the same as settlement completion
ClearingCalculation/management of obligationsOccurs before settlement
NettingOffsetting obligations to reduce exposuresReduces settlement and liquidity needs
NovationCCP becomes buyer to seller and seller to buyerReduces bilateral counterparty exposure
Custody accountAccount holding securitiesLegal/beneficial ownership structure matters
NomineeLegal holder on behalf of beneficial ownerBeneficial owner retains economic interest
Record dateDate used to determine entitlementOften confused with ex-date
Ex-dividend / ex-dateBuying on/after this date generally excludes dividend entitlementPrice usually adjusts down
Cum-dividendSecurity trades with dividend entitlementBuyer typically receives dividend
Pay dateDate income is paidNot the entitlement decision date

Trade lifecycle

StagePurposeCandidate check
ExecutionTrade is agreedPrice, quantity, instrument, counterparty
ConfirmationDetails matchedPrevents disputes
ClearingObligations calculated and preparedMay involve netting and CCP
SettlementCash and securities exchangedDelivery versus payment reduces principal risk
CustodyAssets held and servicedIncome, corporate actions, safekeeping

Important distinction:

  • Clearing prepares and manages obligations after trade execution.
  • Settlement completes the transfer of cash and securities.
  • Custody is ongoing safekeeping and asset servicing after settlement.

CCPs and novation

A central counterparty may step between buyer and seller. Through novation, the CCP becomes buyer to every seller and seller to every buyer.

BenefitExplanation
Reduced counterparty exposureParticipants face the CCP rather than many bilateral counterparties
Netting efficiencyMultiple trades can be netted to reduce settlement obligations
Risk managementMargin, default funds, and rules help manage member default
Operational standardisationCommon processes for clearing and settlement

Trap: CCP clearing reduces counterparty risk but does not eliminate all risk. It concentrates risk in the CCP and depends on robust margining and default management.

Corporate actions

Corporate actionTypeEffect to review
Cash dividendIncome distributionEntitlement depends on record/ex-dividend mechanics
Stock dividend/scripShare-based distributionMore shares, price adjusts economically
Rights issueCapital raisingExisting holders can subscribe, sell rights, or let them lapse depending on terms
Bonus issueCapital restructuringMore shares without new cash from holders
Stock split/consolidationShare count adjustmentEconomic value usually unchanged at the moment of action
Takeover/mergerControl transactionMay involve cash, shares, or mixed consideration
Tender offerOffer to buy sharesVoluntary decision by holders

Exam traps:

  • Confusing record date with ex-dividend date.
  • Treating all corporate actions as cash events.
  • Forgetting that voluntary actions require an investor election.
  • Assuming a bonus issue creates wealth by itself.
  • Ignoring dilution in rights issues and new share issuance.

Risk reference

RiskMeaningCommon instruments affectedMitigation / exam cue
Market riskLoss from price, rate, spread, FX, or volatility changesEquities, bonds, derivativesDiversification, hedging, limits
Interest-rate riskBond/derivative value changes as rates moveFixed-rate bonds, swaps, futuresDuration management, swaps, futures
Credit riskIssuer/counterparty fails to payBonds, OTC derivatives, depositsCredit analysis, collateral, limits
Counterparty riskTrading counterparty defaults before settlement/final maturityOTC derivatives, repos, securities lendingCCP clearing, collateral, netting, margin
Settlement riskOne side delivers but does not receiveSecurities, FX, OTC tradesDVP/PVP, settlement controls
Liquidity riskCannot trade quickly at fair priceSmall-cap shares, complex bonds, OTC derivativesLiquidity limits, wider spread assumption
Basis riskHedge and exposure do not move togetherFutures/forwards hedgesBetter matching of asset, tenor, currency
Leverage riskSmall market move causes large P/L changeFutures, options, CFDs, margin tradesMargin monitoring, position limits
Volatility riskOption value changes as volatility changesOptions, warrants, structured productsVega awareness
Reinvestment riskCash flows reinvested at lower ratesCoupon bonds, callable bondsDuration/cash-flow matching
Inflation riskReal purchasing power fallsCash, fixed couponsInflation-linked securities, real assets
Currency riskFX movement affects base-currency valueForeign securities, FX derivativesFX hedging
Operational riskFailed process, system, or human errorAll productsControls, reconciliations, segregation
Legal/documentation riskContract terms unenforceable or misunderstoodOTC derivatives, structured productsStandard documents, legal review
Model riskValuation/hedging model wrongComplex derivatives, structured notesIndependent validation, stress testing
Concentration riskExposure too focusedPortfolios, collateral poolsDiversification and exposure limits
Tax riskTax treatment differs from expectationIncome products, derivatives, cross-border holdingsJurisdiction-specific advice; do not assume uniform treatment

Suitability and product-choice cues

Suitability and appropriateness depend on client facts, jurisdiction, and firm rules. For exam scenarios, focus on objective, risk tolerance, time horizon, liquidity need, knowledge/experience, leverage, and capacity for loss.

Client need or constraintMore likely suitableLess likely suitableReason
Capital preservation, low volatilityCash, high-quality short-term debtUncovered options, leveraged derivatives, speculative sharesLow tolerance for loss
Regular incomeBonds, income funds, preference shares, covered call strategy if appropriateNon-dividend growth stocks, long options aloneIncome certainty varies by product
Long-term growthDiversified equities, equity funds, growth sharesShort-dated speculative options as core holdingEquity risk may fit long horizon
Hedge existing equity portfolioIndex futures, protective puts, collarsLeveraged long calls as hedgeHedge should offset existing risk
Hedge future purchase priceLong futures/forwards, call optionsShort futuresLong hedge protects against price rise
Hedge future sale priceShort futures/forwards, put optionsLong futuresShort hedge protects against price fall
Cannot tolerate margin callsFully paid securities, bought optionsFutures, short options, leveraged CFDsFutures/short options can require additional funds
Wants capped downside and upside retainedBought put, protective put strategyShort futures alonePut premium buys downside floor
Wants to monetize stock positionCovered call, collarNaked call writingCovered strategies reduce but do not remove risk
Needs liquidityMajor exchange-traded securitiesComplex OTC structuresExit ability is critical
Wants defined payoffBonds to maturity, structured products with clear termsUnbounded short option positionsDefined does not mean risk-free; issuer risk remains

Conduct, regulation, and market integrity vocabulary

AreaPractical meaningExam focus
Client classificationDifferent client types receive different protections and disclosuresDo not assume all clients are treated the same
KYC / client due diligenceUnderstand identity, ownership, source of funds, client circumstancesAML and suitability foundations
Enhanced due diligenceHigher scrutiny for higher-risk clients/transactionsRisk-based approach
Ongoing monitoringTransactions and client information kept under reviewNot a one-time onboarding exercise
Suspicious activity escalationInternal reporting where activity appears suspiciousFollow firm procedures; do not alert client improperly
SuitabilityRecommendation must fit client objectives, knowledge, risk, and financial position where requiredProduct risk must match client profile
AppropriatenessAssess whether client understands product risk where requiredEspecially relevant for complex products
DisclosureProvide material product costs, risks, and conflictsDisclosure alone may not cure unsuitable advice
Conflict of interestFirm/client or client/client interests may conflictIdentify, prevent/manage, disclose where appropriate
Best executionTake sufficient steps to obtain favorable execution outcomePrice is important but not the only factor
Market abuseMisuse of information or behavior damaging market integrityInsider dealing, unlawful disclosure, manipulation concepts
Inside informationNon-public, specific/material information likely to affect pricePossession/use/disclosure issues
Market manipulationFalse/misleading signals, artificial price, abusive practicesIntent and effect may be tested in scenarios
Client assetsSafeguarding and segregation of client money/securitiesReconciliation and custody controls
Complaints handlingFair, timely handling and recordkeepingEscalation and documentation
Personal account dealingEmployee trading controlsAvoid conflicts and misuse of information
RecordkeepingEvidence of orders, advice, communications, decisionsIf not recorded, difficult to evidence compliance

Common exam traps

TrapCorrect approach
Confusing broker and dealerBroker acts as agent; dealer acts as principal
Thinking a dividend is guaranteedOrdinary dividends depend on declaration and profits/cash policy
Treating bonus issue as cash-raisingBonus issue capitalizes reserves; rights issue raises cash
Using clean bond price as settlement cashSettlement uses dirty price: clean plus accrued interest
Forgetting price-yield inverse relationshipFixed-rate bond price falls when yield rises
Assuming all bonds are low riskCredit, liquidity, duration, subordination, and currency risk matter
Mixing up repo perspectiveRepo for securities seller/cash borrower; reverse repo for cash lender
Treating futures like optionsFutures create obligations; options give buyer rights
Ignoring margin callsFutures and short options can require additional funds
Saying option buyer can lose unlimited amountBuyer’s maximum loss is premium; writer’s risk can be large
Confusing American and European optionsStyle is exercise timing, not trading location
Assuming OTC means unregulated or risk-freeOTC is customized but still has counterparty, documentation, and conduct risks
Ignoring basis risk in hedgesHedge instrument must match asset, tenor, currency, and sensitivity
Assuming CCP removes all riskCCP reduces bilateral risk but creates margin and clearing dependency
Confusing ex-date and record dateEx-date determines whether new buyer gets entitlement in normal trading
Treating disclosure as suitabilityA disclosed unsuitable recommendation can still be unsuitable
Believing diversification removes all riskIt reduces unsystematic risk, not market/systematic risk

Rapid scenario decision checklist

Before answering a product or risk question, identify:

  1. Position direction: long or short; buyer or writer; payer or receiver.
  2. Instrument type: cash security, debt, equity, derivative, fund, or structured product.
  3. Cash-flow certainty: contractual, discretionary, variable, or contingent.
  4. Leverage: fully funded, margin-based, embedded leverage, or premium-only.
  5. Downside profile: limited to premium, limited to investment, margin-call risk, or potentially unlimited.
  6. Liquidity: exchange-traded standard instrument or bespoke OTC exposure.
  7. Counterparty: issuer risk, exchange/CCP clearing, bilateral OTC counterparty, custodian.
  8. Time horizon: short-term hedge, long-term investment, maturity-matched liability, speculative trade.
  9. Client objective: income, growth, capital protection, hedging, liquidity, tax planning.
  10. Conduct overlay: disclosure, suitability, conflicts, market integrity, and recordkeeping.

Big-picture capital markets map

Capital markets questions often test whether you can connect an instrument to its purpose, risk, cash flows, and lifecycle.

AreaCore ideaCandidate focus
Equity securitiesOwnership interest in an issuerRights, dividends, dilution, valuation ratios, market risk
Debt securitiesBorrowing by an issuerCoupon, yield, maturity, credit risk, duration, clean/dirty price
Money market instrumentsShort-term borrowing/investingDiscount instruments, liquidity, low duration, credit quality
DerivativesContracts whose value is derived from an underlyingPayoff, margin, leverage, hedging, counterparty/clearing risk
Trading venuesWhere orders meet liquidityOrder-driven vs quote-driven, exchange vs OTC
Clearing and settlementPost-trade completion processCCPs, novation, delivery versus payment, fails
Custody and asset servicingSafekeeping and administrationDividends, interest, corporate actions, recordkeeping
Risk managementIdentifying and controlling exposuresMarket, credit, liquidity, operational, legal, model risk
Notes and examples

A useful mental sequence:

Instrument → parties → cash flows → price drivers → risk → trading/settlement → exam trap

If you cannot explain all six for an instrument, it is a good target for topic drills.

Securities: high-yield review

Equity securities

Equity represents ownership. Ordinary shareholders usually rank behind creditors if the company is wound up, but they participate in upside through capital growth and dividends.

ConceptReview pointCommon trap
Ordinary sharesVoting rights, residual claim, variable dividendsDividends are not guaranteed
Preference sharesOften fixed dividend priority over ordinary sharesNot the same as debt; terms vary
Market capitalisationShare price × number of sharesDo not confuse share price with company size
Dividend yieldAnnual dividend / share priceA high yield can reflect falling price or risk
Earnings per shareProfit attributable to ordinary shareholders / sharesDilution affects per-share metrics
Price/earnings ratioShare price / EPSA high P/E may indicate growth expectations or overvaluation
Rights issueExisting holders offered new shares, usually at a discountIgnoring dilution and renounceable rights
Bonus/scrip issueAdditional shares issued, often from reservesValue per shareholder does not automatically increase
Stock splitMore shares at lower price per shareEconomic ownership is usually unchanged
Notes and examples

Key exam logic:

  • Equity investors accept higher uncertainty for potential growth.
  • Ordinary shareholders are last in liquidation after secured creditors, unsecured creditors, and preference shareholders.
  • Corporate actions can change the number of shares, price per share, voting position, or cash received.
  • Ex-dividend means the buyer is not entitled to the declared dividend; the price may adjust downward.

Debt securities

Debt securities create a creditor relationship. The issuer borrows; investors lend. The investor expects interest and principal repayment according to the instrument terms.

FeatureMeaningWhy it matters
Nominal/par valueAmount on which coupon is usually calculatedNot always equal to market price
CouponStated interest rate or amountCoupon is not the same as yield
MaturityDate principal is dueLonger maturity often means more interest-rate sensitivity
YieldReturn implied by price and cash flowsPrice and yield move inversely
Credit spreadExtra yield over lower-risk benchmarkReflects credit/liquidity risk
SeniorityRanking in issuer defaultAffects recovery expectation
Secured debtBacked by specific assets/collateralUsually lower credit risk than comparable unsecured debt
Callable bondIssuer can redeem earlyReinvestment risk for investor
Convertible bondCan convert into equity under termsHybrid debt/equity behavior
Floating-rate noteCoupon resets to reference rate plus/minus marginLower duration than comparable fixed-rate debt

Bond price and yield relationships

The most tested bond relationship is simple:

If market interest rates…Existing fixed-coupon bond price usually…Reason
RiseFallsExisting coupon becomes less attractive
FallRisesExisting coupon becomes more attractive

Additional decision rules:

  • Higher coupon, all else equal, generally reduces duration compared with a lower-coupon bond of the same maturity.
  • Longer maturity generally increases interest-rate sensitivity.
  • Higher credit risk usually requires higher yield.
  • Yield to maturity assumes cash flows are received as scheduled and incorporates price, coupon, and redemption value.

Common calculation distinctions:

CalculationPlain-language formulaTrap
Current yieldAnnual coupon / market priceIgnores capital gain/loss to redemption
Clean priceQuoted bond price excluding accrued interestNot the cash settlement amount
Dirty priceClean price + accrued interestBuyer pays accrued interest to seller
Accrued interestCoupon for period × elapsed days / days in coupon periodDay-count basis matters if specified
Capital gain/lossSale/redemption price − purchase priceSeparate from coupon income

Money market instruments

Money market securities are short-term instruments used for liquidity management, funding, and cash investment.

InstrumentTypical user/purposeReview point
Treasury billsGovernment short-term fundingOften issued at discount and redeemed at face value
Commercial paperCorporate short-term fundingUnsecured; credit quality matters
Certificates of depositBank funding/investor cash managementNegotiable term deposit instrument
ReposSecured short-term borrowing/lendingSecurities sold with agreement to repurchase
Bills of exchange/acceptancesTrade finance and short-term creditUnderstand parties and credit support

Repo logic is commonly tested:

  • The cash lender receives securities as collateral.
  • The cash borrower provides securities and agrees to repurchase them.
  • The difference between sale and repurchase price reflects the repo rate.
  • Collateral quality, haircuts, and operational settlement are important risk controls.

Securities markets and trading

Primary versus secondary markets

MarketMain functionExample
Primary marketIssuer raises new capitalIPO, bond issue, rights issue
Secondary marketExisting securities trade between investorsExchange or OTC trading after issuance
Notes and examples

Primary market questions often ask who receives proceeds. If new securities are issued, proceeds usually go to the issuer, after costs. In secondary trading, proceeds go to the selling investor, not the issuer.

Order-driven and quote-driven trading

ModelHow prices formTypical exam angle
Order-drivenBuy and sell orders interact in an order bookPriority, limit orders, market orders
Quote-drivenMarket makers quote bid and offer pricesSpread, dealer inventory risk
HybridCombines order book and dealer liquidityKnow both mechanisms

Order type review:

Order typeMeaningTrap
Market orderExecute immediately at best available pricePrice uncertainty in volatile/illiquid markets
Limit orderExecute only at specified price or betterMay not execute
Stop orderTriggered when price reaches a levelTrigger price is not guaranteed execution price
Fill-or-kill/immediate-or-cancelExecution condition attachedDo not assume partial fill unless terms allow

Bid/offer rule:

  • Bid = price at which dealer/market is willing to buy from you.
  • Offer/ask = price at which dealer/market is willing to sell to you.
  • Investor buying usually pays the offer.
  • Investor selling usually receives the bid.
  • Spread compensates liquidity provision, risk, and costs.

Short selling and securities lending

Short selling involves selling securities not currently owned, usually by borrowing them first.

StepWhat happens
Borrow stockShort seller borrows securities from lender
Sell stockShort seller sells into market
Repurchase laterShort seller buys back securities
Return stockBorrowed securities are returned to lender

Profit/loss logic:

  • Short seller benefits if price falls.
  • Short seller loses if price rises.
  • Potential loss is theoretically large because price can rise significantly.
  • Borrowing costs, recalls, dividends, and corporate actions can affect economics.

Risk review across securities and derivatives

Main risk types

RiskMeaningExample
Market riskLoss from price, rate, spread, FX, or volatility movementBond price falls when yields rise
Credit riskCounterparty/issuer fails to payCorporate bond default
Liquidity riskCannot trade without major price impactWide spread in stressed market
Settlement riskOne party delivers but does not receiveFailure in payment/security exchange
Counterparty riskTrading counterparty defaults before settlement/maturityOTC derivative exposure
Operational riskProcess, people, systems, or external event failureIncorrect settlement instruction
Legal/documentation riskContract unenforceability or unclear termsDispute over derivative close-out
Model riskIncorrect valuation/risk model assumptionsMispriced option volatility
Leverage riskSmall market move causes amplified P&LFutures or options exposure
Reinvestment riskFuture cash flows reinvested at lower ratesCallable bond redeemed early
Inflation riskReal value erodedFixed coupon loses purchasing power
Notes and examples

Risk controls

ControlPurpose
DiversificationReduces concentration risk, not systemic risk
LimitsCaps exposure by issuer, sector, product, counterparty, or trader
Margin/collateralReduces unsecured exposure
NettingReduces gross obligations to smaller net exposure
Stress testingAssesses impact of extreme but plausible events
Independent valuationReduces pricing/model bias
ReconciliationDetects booking, cash, and position breaks
Segregation of dutiesReduces fraud and error risk
DocumentationClarifies rights, obligations, close-out, collateral, and events of default

Decision rules for fast exam questions

Instrument selection

NeedMore likely instrument
Raise permanent capital without mandatory interestOrdinary shares
Raise capital with contractual interest and maturityBond/debt security
Short-term fundingMoney market instrument, repo, commercial paper, bank funding
Protect portfolio from market fall while retaining upsidePut option
Gain leveraged upside with limited lossCall option
Lock in future purchase/sale priceForward or future
Custom maturity/notional/underlyingOTC forward or swap
Standardised, exchange-traded exposureFuture or exchange-traded option
Convert floating-rate liability to fixedPay-fixed interest-rate swap
Borrow cash against securities collateralRepo
Receive income from option premium but accept obligationShort option strategy
Notes and examples

Price and risk direction

SituationLikely effect
Interest rates riseFixed bond prices fall
Credit spread widensCorporate bond price falls
Equity volatility risesLong option values usually rise
Underlying risesCalls gain value; puts lose value
Time passesLong options usually lose time value
Liquidity deterioratesSpreads widen; execution risk rises
Issuer credit worsensDebt yield rises; price falls
Dividend expectation risesCalls may be less valuable; puts may be more valuable

Lifecycle distinction questions

If the question mentions…Think…
New securities sold by issuerPrimary market
Existing investor sells to another investorSecondary market
Trade details matchedConfirmation/matching
Netting and CCPClearing
Cash and securities exchangedSettlement
Holding assets and collecting incomeCustody
Entitlement to dividend/rightsCorporate action processing
Daily gain/loss on futuresVariation margin
Collateral for OTC exposureCounterparty risk mitigation

Common traps and candidate mistakes

Securities traps

  • Confusing coupon with yield.
  • Forgetting that bond prices and yields move in opposite directions.
  • Treating clean price as the final cash settlement amount.
  • Assuming all preference shares are identical.
  • Ignoring seniority and security when comparing debt instruments.
  • Thinking a stock split automatically creates shareholder wealth.
  • Forgetting dilution in rights issues, convertibles, and new share issues.
  • Confusing primary market proceeds with secondary market proceeds.
  • Misreading bid and offer from the investor’s perspective.
  • Assuming liquidity risk only applies to small companies; stressed markets can affect many instruments.
Notes and examples

Derivatives traps

  • Forgetting that option buyers have rights and option sellers have obligations.
  • Ignoring the premium when calculating option profit or breakeven.
  • Treating futures margin as the cost of buying the contract.
  • Confusing a forward with a future.
  • Forgetting daily mark-to-market on futures.
  • Assuming a hedge eliminates all risk.
  • Mixing up long hedge and short hedge.
  • Using notional value as if it were the amount at risk in every derivative.
  • Confusing intrinsic value with total option premium.
  • Forgetting that a short call has potentially very large loss exposure.
  • Assuming OTC customisation always means lower risk; it can increase counterparty and liquidity risk.

Wording traps

Watch for these phrases:

PhraseWhy it matters
“Best describes”More than one answer may sound partly right
“Most likely”Choose the standard market principle unless facts override it
“Except”You are looking for the false statement
“All else equal”Isolate one variable only
“At expiry”Ignore remaining time value for option payoff
“Before premium”Calculate payoff, not profit
“After premium”Include option cost/income
“Clean price”Excludes accrued interest
“Dirty price”Includes accrued interest
“Hedge”Risk reduction, not guaranteed profit

Calculation checklist

Before doing any calculation, identify:

  1. What is being asked: price, yield, payoff, profit, margin movement, ratio, or settlement amount?
  2. Whether the question is from the buyer’s or seller’s perspective.
  3. Whether cash flows are income, capital gain/loss, premium, margin, or accrued interest.
  4. Whether figures are per share, per bond, per contract, or total position.
  5. Whether the answer should include or exclude premium, accrued interest, or transaction costs if specified.

Quick formula reminders:

TopicFormula in plain text
Market capitalisationShare price × number of shares
Dividend yieldAnnual dividend per share / share price
Earnings per shareEarnings attributable to ordinary shareholders / ordinary shares
P/E ratioShare price / earnings per share
Bond current yieldAnnual coupon / market price
Dirty priceClean price + accrued interest
Call payoff at expiryMaximum of underlying price − strike, or zero
Put payoff at expiryMaximum of strike − underlying price, or zero
Long call breakevenStrike + premium
Long put breakevenStrike − premium
Futures P&LPrice movement × multiplier × contracts
Tick P&LTick movement × tick value × contracts
Notes and examples

Final quick checklist

Before moving to your next question-bank session, confirm you can answer these without notes:

  • What is the difference between ordinary shares, preference shares, and debt?
  • Why do bond prices usually fall when yields rise?
  • What is the difference between clean and dirty bond price?
  • Who receives proceeds in a primary issue versus a secondary trade?
  • What is the difference between execution, clearing, settlement, and custody?
  • What does a CCP do, and what does novation mean?
  • How do rights issues, bonus issues, splits, and dividends affect holders?
  • What is the difference between a forward and a future?
  • Why is futures margin not an option premium?
  • What is the payoff of a long call, long put, short call, and short put?
  • How do you calculate option breakeven after premium?
  • What is basis risk?
  • What risks remain after a hedge is placed?
  • Which risk control best addresses counterparty, liquidity, operational, or market risk?

Practice plan with independent companion questions

Use this Cheat Sheet as a checkpoint, then move into structured question-bank practice. The fastest improvement usually comes from topic drills followed by careful review of detailed explanations, not from repeatedly taking full mocks without analysis.

Suggested drill sequence

StagePractice focusWhat to learn from explanations
1Securities definitionsInstrument features, ranking, cash flows
2Bond and equity calculationsFormula selection and investor perspective
3Trading and settlementLifecycle sequencing and terminology
4Corporate actionsEntitlements, dilution, voluntary vs mandatory actions
5Derivative payoffsLong/short, right/obligation, premium treatment
6Futures, forwards, swapsMargin, standardisation, counterparty risk
7Risk managementMatching risk type to control
8Mixed mock setsSpeed, wording discipline, weak-topic detection
Notes and examples

Error log categories

When you miss an original practice question, classify the miss:

Error typeExampleFix
Definition gapCould not distinguish clearing from settlementRe-read lifecycle table and drill terminology
Direction errorChose bond price rises when yields riseMemorise inverse price/yield rule
Long/short confusionTreated short call like long callRedraw payoff direction
Premium omissionCalculated option payoff but not profitMark whether question asks payoff or profit
Perspective errorUsed bid when investor was buyingApply investor pays offer, receives bid
Calculation setupUsed per-contract value instead of total contractsWrite units before calculating
OverthinkingIgnored “all else equal”Isolate the tested variable
Wording missMissed “except”Underline negative wording in practice

How to use mocks efficiently

  • Do not begin with only full mocks if core concepts are weak.
  • Use topic drills to build accuracy first.
  • Use timed mixed sets to test switching between securities and derivatives.
  • Review every answer explanation, including correct guesses.
  • Re-attempt missed questions after a delay.
  • Track recurring mistakes by topic, not just overall score.
  • Use full mock exams late in preparation to practise pacing and endurance.

Put the review into practice

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