Foundations

1. Calls, puts, buyers and sellers

OptionBuyer: rightSeller: if assigned
CallBuy at the strikeSell at the strike
PutSell at the strikeBuy at the strike

For share-settled options: the buyer pays for the right; the seller receives the premium and must perform if assigned.

2. Strike price and expiration

One example throughout: buy a call for 3, with strike 100 and 30 days to expiration.

Strike price

100

The agreed buy price

Expiration

In 30 days

The right ends

The strike is the agreed trade price; expiration is when the right ends.

3. Premium, intrinsic value and time value

At purchase, the underlying is also 100, so exercising immediately has no price advantage.

Premium

3

=

Intrinsic value

0

+

Time value

3

Time value disappears at expiration.

4. Read an expiration payoff

If the underlying finishes at 110, the 100 call is worth 110 − 100 = 10.

Expiration value

10

Premium paid

3

=

Profit

7

Underlying at expiryOption valueBuyer profit / loss
950−3
1022−1
10330
11010+7

Breakeven: 100 + 3 = 103. A rise to 102 still loses 1.

All amounts are per underlying unit before costs. Multiply by contract size and quantity.

5. Risk, assignment and settlement

Buyer: maximum loss

3

The premium paid

Uncovered seller: maximum loss

No upper limit

In the same example, the buyer earns 7 at expiration price 110, while the seller loses 7.

Assignment means the seller must fulfill the contract: trade shares at the strike for share-settled options, or pay the settlement amount for cash-settled options.