• Font Size:
  • S
  • M
  • L
友善列印
WORD

Article NO. Content

Title:

Accounting Treatment of Securities Borrowing and Lending Transactions by Securities Firms  CH

Amended Date: 2009.08.12
4     IV.Accounting Examples of Lending of Securities by Securities Firm
    【Precedent 1】Borrower applies to the securities firm for securities lending
    【Precedent 2】Borrower of securities receives rights/ dividends (or subscription rights of new shares) of the underlying securities (Borrower has not sold securities before the ex-rights/ex-dividends date.)
    【Precedent 3】Third party receives rights/ dividends (or subscription rights of new shares) of the underlying securities (Borrower has sold securities before the ex-rights/ex-dividends date.)
    【Precedent 4】Borrower fails to provide required supplementary collateral
    (see attachment for the Precedent 1~4)