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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.<br/>Titles of statements of major accounting items are as follows:<br/>1. Statements of assets and liabilities items:<br/>A. Statement of cash and cash equivalents.<br/>B. Statement of financial assets at fair value through profit or loss – current.<br/>C. Statement of financial assets measured at fair value through other comprehensive income – current.<br/>D. Statement of financial assets for hedging – current..<br/>E. Statement of financial assets measured at amortized cost – current.<br/>F. Statement of investments in bonds with reverse repurchase agreements.<br/>G. Statement of securities margin loans receivable.<br/>H. Statement of trade receivables.<br/>I. Statement of prepayments.<br/>J. Statement of other receivables.<br/>K. Statement of non-current assets held for sale.<br/>L. Statement of other current assets.<br/>M. Statement of changes in financial assets measured at fair value through profit or loss – non-current.<br/>N. Statement of financial assets measured at fair value through other comprehensive income – non-current.<br/>O. Statement of financial assets for hedging – non-current.<br/>P. Statement of financial assets measured at amortized cost – non-current<br/>Q. Statement of changes in investments accounted for using the equity method.<br/>R. Statement of changes in accumulated impairment of investments accounted for using the equity method.<br/>S. Statement of changes in property and equipment.<br/>T. Statement of changes in accumulated depreciation of property and equipment.<br/>U. Statement of changes in accumulated impairment of property and equipment.<br/>V. Statement of changes in right-of-use assets.<br/>W. Statement of changes in accumulated depreciation of right-of-use assets.<br/>X. Statement of changes in accumulated impairment of right-of-use assets.<br/>Y. Statement of changes in investment property.<br/>Z. Statement of changes in accumulated depreciation of investment property.<br/>AA. Statement of changes in accumulated impairment of investment property.<br/>AB. Statement of deferred tax assets.<br/>AC. Statement of other non-current assets.<br/>AD. Statement of short-term borrowings.<br/>AE. Statement of financial liabilities at fair value through profit or loss - current.<br/>AF. Statement of financial liabilities for hedging - current.<br/>AG. Statement of liabilities for bonds with repurchase agreements.<br/>AH. Statement of short sale margins.<br/>AI. Statement of payables for short sale collateral received.<br/>AJ. Statement of trade payables.<br/>AK. Statement of other payables.<br/>AL. Statement of lease liabilities.<br/>AM. Statement of provisions – current.<br/>AN. Statement of liabilities directly associated with non-current assets held for sale.<br/>AO. Statement of other current liabilities.<br/>AP. Statement of financial liabilities at fair value through profit or loss – non-current.<br/>AQ. Statement of financial liabilities for hedging – non-current.<br/>AR. Statement of long-term borrowings.<br/>AS. Statement of provisions – non-current.<br/>AT. Statement of deferred tax liabilities.<br/>AU. Statement of other non-current liabilities.<br/>2. Statements of profit or loss items:<br/>A. Statement of brokerage fee revenue.<br/>B. Statement of revenue from underwriting business.<br/>C. Statement of gains (losses) on sale of securities.<br/>D. Statement of interest revenue.<br/>E. Statement of finance costs.<br/>F. Statement of employee benefits, depreciation, amortization, and other operating expenses.<br/>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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