Rule 12-12B -- Open Option Contracts Written

Securities Lawyer's Deskbook
published by The University of Cincinnati College of Law

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Regulation S-X

Rule 12-12B -- Open Option Contracts Written

[For management investment companies only]

Column A      Column B      Column C      Column D      Column E

 Name of      Number of     Exercise      Expiration     Value 4
issuer 1,2   contracts 3     price           date

1. Information as to put options shall be shown separately from information as to call options.

2. Options of an issuer where exercise prices or expiration dates differ shall he listed separately.

3 . If the number of shares subject to option is substituted for number of contracts, the column name shall reflect that change.

4. Column E shall be totaled and shall agree with the correlative amount shown on the related balance sheet.

Regulatory History

47 FR 56844, Dec. 21, 1982

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Accounting Rules Form and Content of Financial Statements

Regulation S-X

Rule 12-12B -- Open Option Contracts Written

Regulatory History

Accounting Rules
Form and Content of Financial Statements