Hong Kong Regulations

SECURITIES AND FUTURES (FINANCIAL RESOURCES) RULES - SECT 30

Amounts receivable from clients in respect of purchase of exchange-traded options contracts

A licensed corporation shall include in its liquid assets any amount
receivable from any of its clients, calculated on a transaction-by-transaction
basis, where such amount receivable arises from the purchase of any
options contract traded on a specified exchange and has been outstanding for 5
business days or less after the settlement  date.