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Article 24
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A securities firm shall produce detailed and accurate records and vouchers for all funds and securities receivable and payable that it processes in the course of securities borrowing and lending transactions, and shall compile the following statements on a daily basis:
- Daily statement of securities lending transactions.
- Summary statement and itemized statement of securities borrowing and lending position balances.
- Itemized statement of the receipt, payment, disposal, and utilization of collateral in connection with securities lending and borrowing.
- Itemized statement of collateral.
- Itemized statement of collateral margin calls and deposits.
- Itemized statement of compensation of entitlements.
- Itemized statement of applications for and repayment of refinancing in connection with securities lending.
- Itemized statement of refinancing balances in connection with securities lending.
- Itemized statement of refinancing collateral in connection with securities lending.
- Itemized statement of performance bond.
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