Art. 15

(Art. 120 paras. 1, 4 and 5, 123 para. 1 FinMIA)

1. Equity derivatives for the purpose of this Ordinance are instruments whose values are derived, at least partially, from the value or performance of equity securities of companies under Article 120 para. 1 FinMIA.
2. The following shall be reported:
   1. the acquisition or disposal of convertible and acquisition rights, particularly call options, and of sales rights, particularly put options which are designed for or permit physical settlement;
   2. the granting (writing) of convertible and acquisition rights, particularly call options, and of sales rights, particularly put options which are designed for or permit physical settlement; and
   3. equity derivatives designed for or permitting cash settlement as well as other contracts for difference, includingfinancial futures .
3. The exercise or non-exercise of equity derivatives reported under paragraph 2 must be reported again if it leads to one of the thresholds under Article 120 paragraph 1 FinMIA being reached, exceeded or fallen below.