US GAAP Disclosure List 2017

↑Content

Open Option Contracts Written


ItemTypePeriodBalanceDescription
Schedule of Investments text
Open Option Contracts Written, Schedule of Investments textTabular disclosure of the information required in the supplementary schedule applicable to management investment companies listing written option contracts.
Open Option Contracts Written textListing of open option contracts written.
Investment Secondary Categorization textInformation by second categorization of investments, which may include, but is not limited to industry.
Open Option Contracts Written textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Open Option Contracts Written Type textThis axis is used for open option contracts written table to separate the put options from the call options.
Open Option Contracts Written, Number of ContractsinstantThe number of contracts written for the open option contracts written on the investment.
Open Option Contracts Written, Number of SharesinstantThe number of shares for the open option contracts written on the investment.
Open Option Contracts Written, Exercise PriceinstantThe exercise price of the open option contracts written on the investment.
Open Option Contracts Written, Expiration DatedatedurationExpiration date of the open option contracts written on the investment, in CCYY-MM-DD format.
Open Option Contracts Written, Premiums$instantcreditRepresents the premiums earned on the open option contracts held by the fund. This item is not required to be disclosed in Regulation S-X but is commonly reported by some funds.
Open Option Contracts Written, at Fair Value$instantcreditThe fair value of the open option contracts written for the investment.
Open Option Contracts Written Type durationThis domain is used for open option contracts written table to separate the put options from the call options.
Call Option durationFinancial contract between two parties, the buyer and the seller of the option, where the buyer has the right but not the obligation to buy an agreed quantity of a particular commodity or financial instrument (the underlying instrument) from the seller of the option for a certain price (the strike price). Seller is obligated to sell the asset to the buyer, if the buyer exercises the option.
Put Option durationA financial contract between two parties, the buyer and the seller (writer) of the option, where the buyer has the right but not the obligation to sell a commodity or financial instrument (the underlying instrument) to the seller (writer) at a certain time for a certain price (the strike price). The seller (writer) has the obligation to purchase the underlying asset at that strike price, if the buyer exercises the option.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: