This is the value, as at the relevant date, of sold equity put options, consistent with the classification and measurement basis used for derivatives by institutions in accordance with accounting standards.Sold put option is a put option that has been sold, or written, by an entity. It provides the selling entity with the obligation to pay or receive a specific amount of money based on a pre-agreed price, on or before a specific future date, if and when exercised by the holder of the option position.An equity contract is any contract that at least partly transfers the equity risk of an underlying equity security from one party to another.Derivatives are generally defined as those instruments/contracts, where the value is based on other products, and/or on prices associated with financial products. Derivative contracts involve:- Future delivery, receipt or exchange of financial items such as cash or another derivative instrument; or- Future exchange of real assets for financial items where the contract may be tradeable and has a market value.The contracts can either be binding on both parties (e.g. as with a currency swap) or subject to the exercise by one party of a right contained within the contract (as with options).Report this item regardless of whether favourable or unfavourable to the reporting entity.