Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 27
The nature and classification of the particular accounting items set up by a futures exchange or other institution for its concurrent operation of the business of a futures clearing house are described below:1.Operating capital for clearing business and operating capital: As required by the Standards Governing the Establishment of Futures Clearing Houses, a futures exchange or other institution that concurrently operates the business of a futures clearing house shall allocate an amount equal to the minimum paid-in capital of a futures clearing house as earmarked operating capital for use in the futures clearing segment. Operating capital for clearing business is presented as an item under other non-current assets in the balance sheet of the futures exchange or other institution (excluding the futures clearing segment), and operating capital is presented as an item under equity in the balance sheet for the futures clearing segment. However, in preparing a consolidated balance sheet, these two items shall be offset against each other rather than being presented separately.2.Intra-entity accounts–clearing segment: In the case of a futures exchange or other institution concurrently operating the business of a futures clearing house, these are monetary transactions between a non-futures clearing segment and the futures clearing segment. For such intra-entity accounts, a debit balance is presented as an item under other assets in the balance sheet of the futures exchange or other institution (excluding the futures clearing segment) or in the balance sheet for the futures clearing segment, and a credit balance as an item under other liabilities in the balance sheet of the futures exchange or other institution (excluding the futures clearing segment) or in the balance sheet for the futures clearing segment. However, in preparing a consolidated balance sheet, a net balance shall be presented after offsetting debits against credits, provided that the details shall be indicated in the notes to the financial reports.
中文原文 期貨結算機構財務報告編製準則第27條
期貨交易所或其他機構因兼營期貨結算機構業務而設之特定會計項目，其性質及分類說明如下：
一、結算業務營運資金、營運資金：依期貨結算機構設置標準之規定，期貨交易所或其他機構兼營期貨結算機構業務者，應指撥期貨結算機構最低實收資本額之專用營運資金予期貨結算部門。
結算業務營運資金屬期貨交易所或其他機構（不含期貨結算部門）資產負債表之其他非流動資產項目；營運資金屬期貨結算部門資產負債表之權益項目。
但於編製合併資產負債表時，將此二項目互抵而不分別列示。
二、內部往來－結算部：期貨交易所或其他機構兼營期貨結算機構業務者，其非期貨結算部門與期貨結算部門間之往來款項。
借方餘額屬期貨交易所或其他機構（不含期貨結算部門）資產負債表或期貨結算部門資產負債表之其他非流動資產項目；貸方餘額屬期貨交易所或其他機構（不含期貨結算部門）資產負債表或期貨結算部門資產負債表之其他非流動負債項目。
但於編製合併資產負債表時，應以借貸沖抵後之餘額列示，惟其明細內容應於財務報告附註中表明。
一、結算業務營運資金、營運資金：依期貨結算機構設置標準之規定，期貨交易所或其他機構兼營期貨結算機構業務者，應指撥期貨結算機構最低實收資本額之專用營運資金予期貨結算部門。
結算業務營運資金屬期貨交易所或其他機構（不含期貨結算部門）資產負債表之其他非流動資產項目；營運資金屬期貨結算部門資產負債表之權益項目。
但於編製合併資產負債表時，將此二項目互抵而不分別列示。
二、內部往來－結算部：期貨交易所或其他機構兼營期貨結算機構業務者，其非期貨結算部門與期貨結算部門間之往來款項。
借方餘額屬期貨交易所或其他機構（不含期貨結算部門）資產負債表或期貨結算部門資產負債表之其他非流動資產項目；貸方餘額屬期貨交易所或其他機構（不含期貨結算部門）資產負債表或期貨結算部門資產負債表之其他非流動負債項目。
但於編製合併資產負債表時，應以借貸沖抵後之餘額列示，惟其明細內容應於財務報告附註中表明。