COBS 13.1.3 Additional Information: Contingent Liability Investments

Past version: effective from 21/10/2015 - 20/10/2015
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In the case where Contingent Liability Investments are involved, an Authorised Person must include the following additional information:

(a) the aggregate of Money transferred into and out of the portfolio during the valuation period;
(b) in relation to each open position in the account at the end of the account period, the unrealised profit or loss to the Client (before deducting or adding any Commission which would be payable on closing out);
(c) in relation to each Transaction Executed during the account period to close out a Client's position, the resulting profit or loss to the Client after deducting or adding any Commission;
(d) the aggregate of each of the following in, or relating to, the Client's portfolio at the close of business on the valuation date:
(i) cash;
(ii) Collateral value;
(iii) management fees; and
(iv) commissions;
(e) Option account valuations in respect of each open Option contained in the account on the valuation date stating:
(i) the Share, Future, index or other Investment involved;
(ii) the trade price and date for the opening Transaction, unless the valuation statement follows the statement for the period in which the Option was opened;
(iii) the market price of the contract; and
(iv) the exercise price of the contract.