Foreign exchangeForeign exchange

Foreign exchange

For options with foreign exchange or gold[4] as the underlying, the delta-equivalent position must be entered in Table 4, in accordance with the reporting instructions applicable to foreign exchange and gold. Note that for an option over a currency pair not involving AUD, two delta-equivalent positions must be entered into Table 4, one corresponding to the currency bought and the other corresponding to the currency sold. For currency pairs involving AUD, only one delta-equivalent position is entered in Table 4 for the foreign currency.