#2984335
Tomhaistear an dliteanas a bhaineann leis an tsócmhainn ar (i) suim phraghas feidhmithe na céadrogha ar cheannach agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach, má tá an céadrogha ar cheannach san airgead nó ag an airgead, nó (ii) suim luach cóir na sócmhainne agus luach cóir na céadrogha ar dhíol lúide amluach na céadrogha ar cheannach má tá an céadrogha ar cheannach as an airgead.
The associated liability is measured at (i) the sum of the call exercise price and fair value of the put option less the time value of the call option, if the call option is in or at the money, or (ii) the sum of the fair value of the asset and the fair value of the put option less the time value of the call option if the call option is out of the money.