Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 28

In the case of a futures exchange or other institution concurrently operating the business of a futures clearing house, items associated with stock shares, such as share capital, share premiums under capital surplus, and treasury shares, are not presented in the financial statements for the futures clearing segment. If as a result an increase or decrease occurs in the allocation of operating capital for clearing business, there shall be a concurrent increase or decrease in the operating capital for clearing business of the futures exchange or other institution (excluding the futures clearing segment) and in the operating capital of the futures clearing segment.