Derivative 1 - to buy

Current market price 4,800,000.00

Aggreed price 4,600,000.00
Gain(loss) 200,000.00

Why gain? Because the derivative contract said that you will buy
the 5,000,000 bonds at 4,600,000. but on the execution of the
contract the market value of the bond is already 4,800,000. so
recognize a paper gain of 200,000.

Derivative - to sell
Current market price 3,400,000.00
aggreed price 3,000,000.00
Gain(loss) - 400,000.00

Why loss? Because you aggreed top sell your stocks at 3,000,000
on aggreed date. But in the occurrence of aggreed date the value
of the stocks is already 3,400,000 so you accumulated a loss of
400,000

Gain in bonds 200,000.00

loss in sell of stocks - 400,000.00
Total gain(loss) - 200,000.00

Call option (option to buy) In

At Agreed price

out

Put option (option to sell)

out
At Agreed price
in
Agreed price

greed price