| Announcement of the China Securities Regulatory Commission | | 中国证券监督管理委员会公告 |
| (No. 8 [2017]) | | （〔2017〕8号） |
| The Guidelines for the Preparation and Submission of Risk Regulatory Statements of Futures Companies are hereby issued and shall come into force on October 1, 2017. | | 现公布《期货公司风险监管报表编制与报送指引》，自2017年10月1日起施行。 |
| China Securities Regulatory Commission | | 中国证监会 |
| April 18, 2017 | | 2017年4月18日 |
| Guidelines for the Preparation and Submission of Risk Regulatory Statements of Futures Companies | | 期货公司风险监管报表编制与报送指引 |
| I. The risk regulatory statements of a futures company shall include the net capital calculation form of the futures company, the risk capital reserve calculation form of the futures company, and the summary statement of risk regulatory indicators of the futures company. | | 一、期货公司风险监管报表包括期货公司净资本计算表、期货公司风险资本准备计算表、期货公司风险监管指标汇总表。 |
| II. A futures company shall prepare risk regulatory statements based on data in the statements of the parent company. The data of risk regulatory statements shall have strict correlations with the relevant data in financial statements and business statements. | | 二、期货公司应当以母公司报表数据为基础编制风险监管报表。风险监管报表的数据应当与财务报表和业务报表的相关数据构成严格勾稽关系。 |
| III. A futures company shall enter the beginning and ending amount in strict accordance with the meaning of items listed in the net capital calculation form, the ending amount of all financial assets shall be consistent with the detailed data in the annex to financial statements, and the sum of amount of asset adjustment items before adjustments shall be equal to total assets in financial statements. | | 三、期货公司应当严格按照净资本计算表所列项目的含义填列期初、期末金额，各项金融资产期末金额应当与财务报表附表明细数据一致，资产调整项目调整前金额之和应当与财务报表的资产总计相等。 |
| IV. Where a futures company enters data in the three items “other stocks,” “other publicly-offered funds” and “investment in other financial assets,” it shall give a remark on the specific content of the invested project in the last line of the net capital calculation form. | | 四、期货公司在“其他股票”“其他公募基金”“其他金融资产投资”三项填列数额的，应当在净资本计算表最后一行备注说明投资项目的具体内容。 |
| V. In principle, the long-term subordinated debts of which the remaining term to maturity are five years, three years, two years and one year or more shall be included in net capital at the ratio of 100%, 90%, 70% and 50% respectively. The short-term subordinated debts of which the remaining term to maturity is less than one year shall not be included in the net capital. The amount of subordinated debts included in net capital shall not exceed 30% of net capital (excluding the amount of accumulated subordinated debts included in the net capital). | | 五、剩余到期期限在5年、3年、2年、1年以上的长期次级债务原则上分别按100%、90%、70%、50%的比例计入净资本。剩余到期期限在1年以内的短期次级债务不得计入净资本。次级债务计入净资本的数额不得超过净资本（不含次级债务累计计入净资本的数额）的30%。 |
VI. Where a futures company borrows new long-term subordinated debts within one year after the advance repayment of long-term subordinated debts, the newly borrowed subordinated debts shall be included in the net capital according to the corresponding ratio of term to maturity of long-term subordinated debts repaid in advance, and after the expiration of the term of contract on subordinated debts repaid in advance, be included in net capital at the prescribed ratio. If the amount of newly borrowed long-term subordinated debts exceeds the amount of long-term subordinated debts repaid in advance, the subordinated debts of the excessive part may be included in the net capital at the prescribed ratio.
．．．．．． | | 六、期货公司提前偿还长期次级债务后1年之内再次借入新的长期次级债务的，新借入的次级债务应先按照提前偿还的长期次级债务剩余到期期限对应的比例计入净资本；在提前偿还的次级债务合同期限届满后，再按规定比例计入净资本。新借入的长期次级债务数额超出提前偿还的长期次级债务数额的，超出部分的次级债务可按规定比例计入净资本。
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