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AcadiFi
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DerivativesGuru2026-04-09
cfaLevel IDerivativesOptions

What do ITM, ATM, and OTM mean, and how do they relate to intrinsic and time value?

I'm reviewing CFA Level I Derivatives and the moneyness terminology is getting mixed up in my head. I understand that a call is 'in the money' when the stock price exceeds the strike, but I get confused about how intrinsic value and time value relate to moneyness. Can someone provide a clear breakdown?

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Moneyness describes the relationship between an option's strike price and the current price of the underlying asset. It's directly tied to intrinsic value and determines how much of the option premium is 'real' versus speculative.

Moneyness Definitions

StatusCall Option (Right to Buy)Put Option (Right to Sell)
In the Money (ITM)Stock Price > Strike (S > K)Stock Price < Strike (S < K)
At the Money (ATM)Stock Price = Strike (S = K)Stock Price = Strike (S = K)
Out of the Money (OTM)Stock Price < Strike (S < K)Stock Price > Strike (S > K)

Intrinsic Value vs Time Value

Option Premium = Intrinsic Value + Time Value

  • Intrinsic value = What the option is worth if exercised right now. It can never be negative.
  • Call intrinsic value = max(0, S - K)
  • Put intrinsic value = max(0, K - S)
  • Time value = The extra amount traders pay for the possibility that the option becomes more valuable before expiration.

Example — Calloway Pharmaceuticals Options (S = $72)

OptionStrikeMoneynessIntrinsicPremiumTime Value
Call K=65$65Deep ITM$7$9.20$2.20
Call K=72$72ATM$0$4.80$4.80
Call K=80$80OTM$0$1.50$1.50
Put K=65$65OTM$0$0.90$0.90
Put K=72$72ATM$0$4.50$4.50
Put K=80$80ITM$8$9.80$1.80

Key Observations:

  1. ATM options have the most time value — There's maximum uncertainty about whether they'll finish ITM or OTM.
  2. Deep ITM options have mostly intrinsic value — The Call K=65 is $7 intrinsic with only $2.20 time value. It behaves almost like the stock itself.
  3. OTM options are 100% time value — The Call K=80 has zero intrinsic value. Its entire $1.50 premium is a bet that the stock rises above $80 before expiry.
  4. Time value is always non-negative for American options — If the premium fell below intrinsic value, you'd buy and immediately exercise for a risk-free profit.

Moneyness and Exercise Decisions:

  • Only ITM options are exercised at expiration (intrinsic value > 0)
  • ATM and OTM options expire worthless
  • Before expiration, even OTM options have value because the underlying might move favorably

Exam Tip: CFA Level I often presents an option premium and asks you to decompose it into intrinsic and time value. Calculate intrinsic value first (using the max formulas), then subtract from the premium to get time value.

Explore option strategies in our CFA Derivatives practice questions.

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