turnover for future & options trading

Turnover must be calculated, in the following manner:

1. The total of positive and negative or favourable and unfavourable differences shall be taken as turnover.
2. Premium received on sale of options is to be included in turnover.
3. In respect of any reverse trades entered, the difference thereon shall also form part of the turnover.

Here, it makes no difference, whether the difference is positive or negative. All the differences, whether positive or negative are aggregated and the turnover is calculated.

Refer:    turnover-balance-sheet-and-pl

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