383655dd_s_Relating_to_Security_Futures__Description_of_Offset
[0] 3 Individual stock or narrow-based security index [Initial Margin Requirement] 20% of the current market value of the short security future, plus the aggregate put in-the-money amount, if any. Proceeds from the put sale may be applied. 20% of the current market value of the short security future, plus the aggregate put in-the-money amount, if any. 5 [Description of Offset] 
Short security future (or basket of security futures representing each component of a narrow-based securities index) and short put option on the same underlying security (or index)
Final Rule: Customer Margin Rules Relating to Security Futures