NISM Series XIII Common Derivatives Certification Exam Notes
Page 90 Of 303
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Loss Provisioning: For options based on market premium at balance sheet date.
Taxable Income: Derivatives gains/losses under business income head.
STT on Futures: Levied on trade price for both buyers and sellers.
Accounting Transparency: Ensures clear recording of derivative transactions.
Margin Payments: Recorded as assets or liabilities based on position.
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