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4
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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)
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