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The price goes to You lose $30 x 1000 = $30,000 on your short position.
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Option exercise gives you $30,000.
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This is before taxes.
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You pay taxes on your option income (it's treated as ordinary income).
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The tax is 28% x $30,000 = $8,400.
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You can use only $3,000 of your loss against ordinary income.
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This saves you only $840 in taxes.
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Of course, if you have capital gains, you can use losses on your option position as an offset.
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The remaining part of your capital loss is carried forward and you get the tax benefits over time (less the time value of money), assuming you have income in the future (or capital gains).
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Not so good.
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By the way, valuation and optimal exercise of employee stock options is a very interesting and difficult problem.
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Vince
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Shirley, Here it is.
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Vince
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Thanks.
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I want to subcribe (see the list below).
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Vince Kaminski
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FYI Vince
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Shirley, Please, register me for Friday.
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Vince
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There are many interesting papers on executive stock options.
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Keep bugging me for them.
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Vince
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Barbara, My apologies.
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I was traveling and then we had the usual end of the quarter pandemonium.
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I am sending you my presentations and would like to get back to you with some questions regarding your products.
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Vince
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Tom, Thanks for your message.
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I shall be glad to attend the meeting (of course a lot may happen between now and then and we may have many unexpected developments in a company as dynamic as Enron).
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I want to get back to you at some point with comments on your paper.
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Vince
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Anita, Thanks.
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Vince
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Beth, I cannot read this message.
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Vince
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Dale, My recommendation is to make Steve the head of the research unit in London.
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We were talking originally about September but I think we should accelerate this process.
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Of course, Anjam will be very unhappy about it, but we cannot manage around him any longer.
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I think that the promotion should be combined with a salary increase.
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I would like to offer him a significant increase that goes with expanded responsibilities and much higher visibility.
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A salary increase will also bring him closer to the market.
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We see the market for technical people going through the roof in practically every location where we operate.
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A contract is not a good solution in my view.
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It creates a sense of false security for both an employee and the company.
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I shall send a message to John Sherriff with my recommendation.
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I shall cc you.
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I would appreciate if you could bring it up with John as well.
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Vince
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Rick, The IT person Tanya would like to have dedicated to the MG effort is Vince
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Beth, I would appreciate it.
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See you at 11:45 tomorrow.
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Vince
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I am forwarding the resume of Wendell Licon who works for Enron in the HR department (executive compensation).
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He used to be an FX trader.
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I am thinking about moving him to research when his current boss is ready to release him.
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I think, however, that you should take a look at him as well and see if he fits your needs.
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Vince
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Bring AER
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Dale, I started drafting the letter to John.
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I shall send you a cc later this week.
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Vince
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Shirley, Please mark these dates on my calendar.
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Vince
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Erin, A book by Martha Amram and Nalin Kulatilaka is an excellent non-technical introduction to real options and it contains all the most important references to more advanced books and papers.
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The book has an endorsement by Jeff Skilling on the cover page.
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The Research Group offered several one-day seminars on real options and applications to the energy industry.
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We still have a few binders with the presentation materials available if you are interested.
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We plan to repeat the seminar sometimes in the fall.
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The first part of the seminar (about 4 hours in the morning) covers general concept of real options and their applicability to the energy business.
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The second, more technical afternoon session, covers stochastic processes used to model price uncertainty in the energy markets and specific case studies (valuation of natural gas storage facilities and of peaking gas-fired power plants).
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The real options approach has been developed specifically to address the problem of making investment decisions under uncertainty.
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Nobody in this field claims that this is a perfect tool, but it represents a significant progress compared to other techniques developed earlier.
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Discounted cash flow analysis that tries to incorporate uncertainty through analysis of several, in most cases, arbitrary scenarios (most likely, optimistic, pessimistic).
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These scenarios don't identify explicitly the risk drivers and don't specify the future proactive management decisions.
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The real, option approach is very powerful because it allows to (1) capture uncertainty in an explicit way and (2) to design investment projects that allow to exploit future positive developments and reduce future exposures to downside risk.
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This approach allows also create a link between investment decisions and future operational decisions.
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Forward-looking investment decisions create options that are exercised in the future through active management of a project.
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The real options technology relies heavily on advanced statistical tools to come up with the representation of future possible states of the world.
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The real challenge is to use these tools in a sensible way.
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I have seen in my career (almost 30 years of applying mathematical tools to business and economic problems) many quants armed with powerful computers who reminded me of monkeys armed with hammers.
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The challenge is not to run mechanically thousands of simulations based on arbitrary assumptions but to translate in a creative way the insights of people who understand specific businesses into parsimonious quantitative models.
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It is especially critical to stress-test the assumptions of any model and to ask the question if the outcome of a model depends critically on any set of assumptions.
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If this is the case one should use common sense to examine the underlying assumptions.
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I remember that in the early eighties quite a few models simulated the dynamics of oil prices, but all the stochastic scenarios represented fluctuations around a very optimistic upward trend.
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One would have been better off stepping back and asking a simple question what Economics 101 teaches about cartels and the dynamics of supply and demand.
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Enron North America Corp.
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Yes, very much.
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Please stop by this week or during the week of the 24th.
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I am in Australia next week.
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Vince
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Erin, Thanks.
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Vince Enron North America Corp.
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John, Like beauty, it's in the eye of the beholder.
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My experience is that sometimes people with unconventional backgrounds have most to offer.
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Vince
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Kevin, No problem.
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Vince
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No problem.
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Vince
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The file
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