Bund Options pp 224-244 | Cite as

Operations, Accounting and Taxation Issues for Bund Options

  • Robert G. Tompkins
Part of the Finance and Capital Markets book series


This last chapter addresses operational issues, accounting and taxation. To begin, I will examine the role of the clearing house and the mechanics of margining at the LIFFE. I will then examine the accounting and taxation principles for the United Kingdom, and finally, German accounting and taxation regulations for Bund options.


Call Option Future Price Future Contract Option Contract Variation Margin 
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Copyright information

© Palgrave Macmillan, a division of Macmillan Publishers Limited 1991

Authors and Affiliations

  • Robert G. Tompkins

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