A futures clearing house preparing parent company only financial reports shall prepare statements of major accounting items.Titles and forms of statements of major accounting items are as follows:1.Statements of assets and liabilities items:A.Statement of cash and cash equivalents (Form 6-1).B.Statement of financial assets at fair value through profit or loss–current (Form 6-2).C.Statement of financial assets measured at fair value through other comprehensive profit or loss–current (Form 6-3).D.Statement of financial assets for hedging–current (Form 6-4).E.Statement of financial assets measured at amortized cost–current (Form 6-5).F.Statement of trade receivables (Form 6-7).G.Statement of other receivables (Form 6-8).H.Statement of prepayments (Form 6-9).I.Statement of clearing margins (Form 6-10).J.Statement of non-current assets held for sale (Form 6-11).K.Statement of other current assets (Form 6-12).L.Statement of changes in financial assets at fair value through profit or loss–non-current (Form 6-13).M.Statement of financial assets measured at fair value through other comprehensive profit or loss–non-current (Form 6-14).N.Statement of changes in financial assets for hedging–non-current (Form 6-16).O.Statement of financial assets measured at amortized cost–non-current (Form 6-17)P.Statement of changes in investments accounted for using the equity method (Form 6-19).Q.Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-20).R.Statement of changes in property and equipment (Form 6-21).S.Statement of changes in accumulated depreciation of property and equipment (Form 6-22).T.Statement of changes in accumulated impairment of property and equipment (Form 6-23).U.Statement of changes in right-of-use assets (Form 6-24).V.Statement of changes in accumulated depreciation of right-of-use assets (Form 6-25).W.Statement of changes in accumulated impairment of right-of-use assets (Form 6-26).X.Statement of changes in investment property (Form 6-27).Y.Statement of changes in accumulated depreciation of investment property (Form 6-28).Z.Statement of changes in accumulated impairment of investment property (Form 6-29).AA.Statement of changes in intangible assets (Form 6-30).BB.Statement of deferred tax assets (Form 6-31).CC.Statement of other non-current assets (Form 6-32).DD.Statement of changes in compensation reserve fund (Form 6-33)EE.Statement of settlement and clearing funds (Form 6-34).FF.Statement of settlement and clearing funds and bank credit lines (Form 6-35).GG.Statement of receipts, payments, and use of settlement and clearing funds (Form 6-36).HH.Statement of short-term borrowings (Form 7-1).II.Statement of short-term bills payable (Form 7-2).JJ.Statement of financial liabilities at fair value through profit or loss–current (Form 7-3).KK.Statement of financial liabilities for hedging–current (Form 7-4).LL.Statement of trade payables (Form 7-6).MM.Statement of other payables (Form 7-7).NN.Statement of provisions–current (Form 7-8).OO.Statement of liabilities directly associated with non-current assets held for sale (Form 7-9).PP.Statement of other current liabilities (Form 7-10).QQ.Statement of changes in financial liabilities at fair value through profit or loss–non-current (Form 7-11).RR.Statement of financial liabilities for hedging–non-current (Form 7-12).SS.Statement of bonds payable (Form 7-13).TT.Statement of long-term borrowings (Form 7-14).UU.Statement of lease liabilities (Form 7-15).VV.Statement of provisions–non-current (Form 7-16).WW.Statement of deferred tax liabilities (Form 7-17).XX.Statement of other non-current liabilities (Form 7-18).2.Statements of profit or loss items:A.Statement of operating revenue (Form 8-1).B.Statement of operating expense (Form 8-2).C.Statement of finance costs (Form 8-3).D.Statement of expected credit impairment loss (or gain) (Form 8-4).E.Statement of other gains and losses (Form 8-5).A futures clearing house 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.