FINANCE

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KembaraXtra – Islamic Derivatives: Examples of Embedded Options in Different Types of Contracts


🔹 What is an Embedded Option (Reminder)
 
👉 An embedded option is a feature inside a contract that gives one party a right (but not obligation)
👉 It is not sold separately and its cost is included in the contract price


🔹 1. Cancellation Option (Sale Contract)
 
🔸 Type of Contract:
 
Sale Agreement
 
🔸 Example
  • A buyer agrees to purchase goods at RM4,000
  • Contract allows buyer to cancel within 7 days
 
👉 This right to cancel = embedded option
 
No separate premium
Cost already included in price


🔹 2. Early Settlement Option (Financing Contract)
 
🔸 Type of Contract:
 
Financing / Loan Agreement
 
🔸 Example
  • A customer takes financing over 5 years
  • Allowed to repay early without penalty
 
👉 Right to repay early = embedded option
 
Built into contract
Not traded separately


🔹 3. Convertible Option (Investment Contract)
 
🔸 Type of Contract:
 
Bond / Investment Agreement
 
🔸 Example
  • Investor buys a bond
  • Has the right to convert it into shares later
 
👉 Conversion right = embedded option
 
Included in investment product


🔹 4. Price Adjustment Option (Supply Contract)
 
🔸 Type of Contract:
 
Supply Agreement
 
🔸 Example
  • Supplier agrees to deliver goods
  • Contract allows price adjustment if market changes significantly
 
👉 Adjustment right = embedded option


🔹 5. Renewal Option (Lease Contract)
 
🔸 Type of Contract:
 
Lease Agreement
 
🔸 Example
  • Tenant rents property for 2 years
  • Has the right to extend lease for another 2 years
 
👉 Renewal right = embedded option


🔹 Key Idea
 
👉 In all cases:
  • The option is part of a real contract
  • Not a separate traded instrument
  • Cost is included in overall agreement


🔹 Simple Summary
  • Embedded options exist inside:
    • Sale contracts
    • Financing agreements
    • Investment products
    • Lease contracts
 
👉 They give flexibility without separate trading
 

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