The document defines the conditions under which cash dividends are considered 'ordinary' for options purposes, particularly in relation to the market value and declaration date. It outlines the rules for adjustments to option contracts based on cash dividends or distributions, with specific exceptions for fund shares and special circumstances.
documents/vol00010-efta01353513-pdf.pdf
{"document_date":"2009-02-01","document_type":"legal","document_subtype":"legal supplement","key_organizations":["OCC"],"reference_numbers":["EFTA01353513"]}