17 CFR § 210.12-13 - Open option contracts written.
---
identifier: "/us/cfr/t17/s210.12-13"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 210.12-13 - Open option contracts written."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "210.12-13"
section_name: "Open option contracts written."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "210"
part_name: "FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted."
cfr_part: "210"
---
# 210.12-13 Open option contracts written.
**[For management investment companies only]**
| Col. A | Col. B | Col. C | Col. D | Col. E | Col. F | Col. G |
| --- | --- | --- | --- | --- | --- | --- |
| Description | Counterparty | Number of contracts | Notional amount | Exercise price | Expiration date | Value. |
| Information as to put options shall be shown separately from information as to call options. | | | | | | |
| Options where descriptions, counterparties, exercise prices or expiration dates differ shall be listed separately. | | | | | | |
| Options on underlying investments where the underlying investment would otherwise be presented in accordance with §§ 210.12-12, 12-13A, 12-13B, 12-13C, or 12-13D should include the description of the underlying investment as would be required by §§ 210.12-12, 12-13A, 12-13B, 12-13C, or 12-13D as part of the description of the option. | | | | | | |
| If the underlying investment is an index or basket of investments, and the components are publicly available on a Web site as of the balance sheet date, identify the index or basket. If the underlying investment is an index or basket of investments, the components are not publicly available on a Web site as of the balance sheet date, and the notional amount of the option contract does not exceed one percent of the net asset value of the registrant as of the close of the period, identify the index or basket. If the underlying investment is an index or basket of investments, the components are not publicly available on a Web site as of the balance sheet date, and the notional amount of the option contract exceeds one percent of the net asset value of the registrant as of the close of the period, provide a description of the index or custom basket and list separately: (i) The 50 largest components in the index or custom basket and (ii) any other components where the notional value for that components exceeds 1% of the notional value of the index or custom basket. For each investment separately listed, include the description of the underlying investment as would be required by §§ 210.12-12, 12-13, 12-13A, 12-13B, or 12-13D as part of the description, the quantity held ( the number of shares for common stocks, principal amount for fixed income securities), the value at the close of the period, and the percentage value when compared to the custom basket's net assets. | | | | | | |
| Not required for exchange traded or centrally cleared options. | | | | | | |
| If the number of shares subject to option is substituted for number of contracts, the column name shall reflect that change. | | | | | | |
| Indicate by an appropriate symbol each investment which cannot be sold because of restrictions or conditions applicable to the investment. | | | | | | |
| Indicate by an appropriate symbol each investment whose value was determined using significant unobservable inputs. | | | | | | |
| Column G shall be totaled and shall agree with the correlative amount shown on the related balance sheet. | | | | | | |
[81 FR 82016, Nov. 18, 2016]