- Balance Sheet
┌──────┬─────────────┬┬────────┐
│Account │Explanation ││Amount │
├──────┼─────────────┼┼────────┤
│Current │ ││ │
│Asset │ ││ │
├──────┼─────────────┼┼────────┤
│Refundable │Original account entry was││XX │
│Collateral │101460 securities lending ││ │
│for │collateral, change the ││ │
│Securities │account entry in Chinese. ││ │
│Lending │ ││ │
├──────┼─────────────┼┼────────┤
│Lent │Add new account 101043 as ││XX │
│securities 1│a subsidiary account for ││ │
│ │"financial assets held for││ │
│ │trading - current". ││ │
├──────┼─────────────┼┼────────┤
│Valuation │Newly added account 101044││XX │
│adjustment │ ││ │
│on lent │ ││ │
│securities │ ││ │
├──────┼─────────────┼┼────────┤
│Other │Existing account 101790, ││XX │
│financial │e.g.: "dividend ││ │
│assets - │receivable", "securities ││ │
│current - │receivable". Securities ││ │
│other │firms should set up ││ │
│ │subsidiary accounts. ││ │
├──────┼─────────────┼┼────────┤
│Current │ ││ │
│Liabilities │ ││ │
├──────┼─────────────┼┼────────┤
│Other │Existing account 201989, ││XX │
│Financial │e.g.: "dividend payable", ││ │
│Liabilities │"securities receivable". ││ │
│- current - │Securities firms should ││ │
│other │set up subsidiary ││ │
│ │accounts. ││ │
├──────┼─────────────┼┼────────┤
│Securities │Newly added account 201340││XX │
│lending │ ││ │
│refundable │ ││ │
│deposits │ ││ │
├──────┼─────────────┼┼────────┤
│Liabilities │Existing account 201420 ││XX │
│on sale of │(201450) ││ │
│borrowed │ ││ │
│securities -│ ││ │
│Hedging │ ││ │
│(non-hedging│ ││ │
│) │ ││ │
├──────┼─────────────┼┼────────┤
│Valuation │Existing account 201440 ││XX │
│adjustment │(201470) ││ │
│on │ ││ │
│liabilities │ ││ │
│on sale of │ ││ │
│borrowed │ ││ │
│securities │ ││ │
│(Non-hedge) │ ││ │
└──────┴─────────────┴┴────────┘
1 "Lent securities" is a subsidiary account under "financial assets held for trading - current". Whether they are "operating securities" or "investment on own funds" can be shown by the format used: format 1 for operating securities and format 3 for other securities. In this way, the applicable limits can be controlled.
- Income Statement
┌──────┬─────────────┬┬────────┐
│Account │Explanation ││Amount │
├──────┼─────────────┼┼────────┤
│Income and │ ││ │
│Revenue │ ││ │
├──────┼─────────────┼┼────────┤
│Revenue from│Newly added account ││XX │
│Securities │403000, which is revenue ││ │
│Lending │and service fee collected ││ │
│ │from the borrower by the ││ │
│ │lender ││ │
├──────┼─────────────┼┼────────┤
│Interest │Existing account 421000, ││XX │
│income │borrower makes record ││ │
├──────┼─────────────┼┼────────┤
│Other non-op│Existing account 440999, ││XX │
│erating │default penalty collected ││ │
│revenues and│from the borrower ││ │
│gains-other │ ││ │
├──────┼─────────────┼┼────────┤
│Gains on the│Existing account 421610, ││XX │
│Covering of │borrower makes record ││ │
│Securities │ ││ │
│Borrowing │ ││ │
│and Short │ ││ │
│Sales of │ ││ │
│Bonds with │ ││ │
│Reverse │ ││ │
│Repurchase │ ││ │
│Agreements │ ││ │
├──────┼─────────────┼┼────────┤
│Gains on │Existing account 421610, ││ │
│Valuation │borrower makes record ││ │
│Price for │ ││ │
│Borrowed │ ││ │
│Securities │ ││ │
│and │ ││ │
│Securities │ ││ │
│Borrowing │ ││ │
│and Short │ ││ │
│Sales of │ ││ │
│Bonds with │ ││ │
│Reverse │ ││ │
│Repurchase │ ││ │
│Agreements │ ││ │
├──────┼─────────────┼┼────────┤
│Loss and │ ││XX │
│Expense │ ││ │
├──────┼─────────────┼┼────────┤
│Securities │Existing account 530330, ││XX │
│borrowing │which is paid by the ││ │
│fee │borrower to the lender ││ │
│ │including securities ││ │
│ │borrowing fee and service ││ │
│ │fee ││ │
├──────┼─────────────┼┼────────┤
│Loss from │Newly added account ││XX │
│securities │521620, where the borrowed││ │
│borrowing │securities are sold, the ││ │
│transactions│borrower shall record loss││ │
│ │based on the value of the ││ │
│ │distributed cash dividend ││ │
│ │or share dividend, or any ││ │
│ │price that is in excess of││ │
│ │the price on the payment ││ │
│ │date for new share ││ │
│ │subscription ││ │
├──────┼─────────────┼┼────────┤
│Interest │Existing account 521200, ││XX │
│Expense │lender makes record ││ │
├──────┼─────────────┼┼────────┤
│Losses on │Existing account 521600, ││XX │
│the Covering│borrower makes record ││ │
│of │ ││ │
│Securities │ ││ │
│Borrowing │ ││ │
│and Short │ ││ │
│Sales of │ ││ │
│Bonds with │ ││ │
│Reverse │ ││ │
│Repurchase │ ││ │
│Agreements │ ││ │
├──────┼─────────────┼┼────────┤
│Losses on │Existing account 521610, ││XX │
│Valuation │borrower makes record ││ │
│Price for │ ││ │
│Borrowed │ ││ │
│Securities │ ││ │
│and │ ││ │
│Securities │ ││ │
│Borrowing │ ││ │
│and Short │ ││ │
│Sales of │ ││ │
│Bonds with │ ││ │
│Reverse │ ││ │
│Repurchase │ ││ │
│Agreements │ ││ │
└──────┴─────────────┴┴────────┘