SGX Rulebooks
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18.12.1 Commission on Options

Unless otherwise determined by SGX-ST, the rates of charge for commission on both opening and closing Option transactions shall be the same as the rates of charge for commission in the Equity Market.

18.12.2 Clearing Fees

A clearing fee of 0.05% of the aggregate Premium, subject to a maximum fee of $200, shall be payable to the OCC, such clearing fee to be collected and paid by the Trading Member to the OCC. The OCC may, at its discretion, waive or reduce the clearing fees payable by any person trading in Options under a scheme approved by SGX-ST.

18.12.3 Commission and Clearing Fees on Exercise of Options

The prevailing commission rates pertaining to sale and purchase transactions in the Equity Market shall be applicable to the acquisition or disposition of the underlying securities on the exercise of an Option and shall be calculated on the aggregate Exercise Price of the underlying securities.

18.12.4 Stamp Duty

(1) Stamp duty (if any) on Option transactions (both opening and closing) shall be borne by the customer for whose account the Option was transacted.
(2) On exercise of an Option, stamp duty on the contract statement for the acquisition or disposition of the underlying securities shall be payable.