Put–Call Parity

Put–call parity is the most useful equation in elementary option theory. For European call and put on a non-dividend-paying stock, sharing strike K and maturity T, their prices today are locked together by

C - P = S_0 - K e^{-rT},

where S_0 is the spot price and r the continuously-compounded risk-free rate. No probabilities, no volatility, no model of how the stock moves — just no-arbitrage. Know any three of C, P, S_0, K e^{-rT} and the fourth is forced. We derive it by building two portfolios with the same payoff and invoking the law of one price.

Parity, derived line by line

Step 1 — assemble portfolio A: long one call, short one put, same K and T. Its payoff at maturity is the difference of the two hockey sticks:

V_T^A = (S_T - K)^+ - (K - S_T)^+.

Step 2 — collapse that payoff by cases. Split on the strike. If S_T \ge K the call is in the money and the put is worthless:

V_T^A = (S_T - K) - 0 = S_T - K.

If instead S_T < K the call is worthless and we are short a put that pays K - S_T, so we owe it:

V_T^A = 0 - (K - S_T) = S_T - K.

Step 3 — read off the punchline. Both cases give the same line, with no positive part left:

V_T^A = S_T - K \qquad \text{in every state.}

Long-call-minus-short-put is just a forward: a call and a put at the same strike fuse into the straight obligation S_T - K.

Step 4 — build portfolio B with the same payoff. Hold one share and borrow the present value of K — i.e. short K zero-coupon bonds, each worth e^{-rT} today and 1 at maturity. At T the share is worth S_T and you repay K:

V_T^B = S_T - K.

Step 5 — price each portfolio today. Portfolio A costs the call premium minus the put premium (you receive the put premium for the short); portfolio B costs the share minus the value of the borrowed bonds:

P_A = C - P, \qquad P_B = S_0 - K e^{-rT}.

Step 6 — apply the law of one price. The two portfolios have identical payoffs S_T - K in every state (Steps 3 and 4), so by no-arbitrage their prices must coincide:

C - P = S_0 - K e^{-rT}.

That is put–call parity. The whole derivation rests on one observation — a call minus a put is a forward — plus the refusal to leave a free lunch on the table.

For European options on a non-dividend-paying stock with common strike K, maturity T, and continuously compounded risk-free rate r,

C - P = S_0 - K e^{-rT}.

It is model-free: it holds whatever process the stock follows, because it is a pure no-arbitrage relation between portfolios with the identical payoff S_T - K.

Rearranging parity lets you synthesise any one instrument from the rest — handy when one is illiquid or mispriced. Solving for the call,

C = P + S_0 - K e^{-rT},

says a synthetic call is "long a put, long the stock, short the bonds": it pays exactly what a real call pays, so by parity it costs exactly what a real call costs. Likewise a synthetic forward is long call plus short put, and a synthetic bond (a guaranteed K at T) is "short call, long put, long stock". Every desk runs on these identities.

If the stock pays a continuous dividend yield q, holding the share earns dividends the option holder forgoes, so the share leg must be discounted by the dividends paid before maturity. Replacing S_0 by S_0 e^{-qT} in portfolio B (you only need e^{-qT} of a share now to have one share's worth of growth by T) gives the dividend-adjusted parity

C - P = S_0 e^{-qT} - K e^{-rT}.

Setting q = 0 recovers the plain version. The same swap reappears throughout option pricing whenever the underlying throws off a yield — dividends on a stock, a foreign interest rate on a currency, or a convenience yield on a commodity.

See the payoffs coincide

Below, the kinked curve (S_T - K)^+ - (K - S_T)^+ (long call, short put) is overlaid on the straight line S_T - K (the forward). They lie exactly on top of each other for every price S_T — that coincidence is the whole proof, drawn. Slide K and the matched pair slides as one.