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Article 27
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A securities firm preparing parent company only financial reports shall prepare statements of major accounting items.
Titles of statements of major accounting items are as follows:
- Statements of assets and liabilities items:
- Statement of cash and cash equivalents.
- Statement of financial assets at fair value through profit or loss – current.
- Statement of financial assets measured at fair value through other comprehensive income – current.
- Statement of financial assets for hedging – current..
- Statement of financial assets measured at amortized cost – current.
- Statement of investments in bonds with reverse repurchase agreements.
- Statement of securities margin loans receivable.
- Statement of trade receivables.
- Statement of prepayments.
- Statement of other receivables.
- Statement of non-current assets held for sale.
- Statement of other current assets.
- Statement of changes in financial assets measured at fair value through profit or loss – non-current.
- Statement of financial assets measured at fair value through other comprehensive income – non-current.
- Statement of financial assets for hedging – non-current.
- Statement of financial assets measured at amortized cost – non-current
- Statement of changes in investments accounted for using the equity method.
- Statement of changes in accumulated impairment of investments accounted for using the equity method.
- Statement of changes in property and equipment.
- Statement of changes in accumulated depreciation of property and equipment.
- Statement of changes in accumulated impairment of property and equipment.
- Statement of changes in right-of-use assets.
- Statement of changes in accumulated depreciation of right-of-use assets.
- Statement of changes in accumulated impairment of right-of-use assets.
- Statement of changes in investment property.
- Statement of changes in accumulated depreciation of investment property.
- Statement of changes in accumulated impairment of investment property.
- Statement of deferred tax assets.
- Statement of other non-current assets.
- Statement of short-term borrowings.
- Statement of financial liabilities at fair value through profit or loss - current.
- Statement of financial liabilities for hedging - current.
- Statement of liabilities for bonds with repurchase agreements.
- Statement of short sale margins.
- Statement of payables for short sale collateral received.
- Statement of trade payables.
- Statement of other payables.
- Statement of lease liabilities.
- Statement of provisions – current.
- Statement of liabilities directly associated with non-current assets held for sale.
- Statement of other current liabilities.
- Statement of financial liabilities at fair value through profit or loss – non-current.
- Statement of financial liabilities for hedging – non-current.
- Statement of long-term borrowings.
- Statement of provisions – non-current.
- Statement of deferred tax liabilities.
- Statement of other non-current liabilities.
- Statements of profit or loss items:
- Statement of brokerage fee revenue.
- Statement of revenue from underwriting business.
- Statement of gains (losses) on sale of securities.
- Statement of interest revenue.
- Statement of finance costs.
- Statement of employee benefits, depreciation, amortization, and other operating expenses.
A securities firm may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets and liabilities items described in subparagraph 1 of the preceding paragraph.
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