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Shanghai stock exchange
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ties calculates the value of 80%;2 it is member in the futures exchange special settlement account of the monetary fund has four times the futures exchange regulations (amendment) article seventy-three).(2) statements, is worth the money filling deposit accounting measurement.Essence of accounting transactions or events function is the economic substance recognition, measurement Canada Goose Outlet and reporting.Financial derivatives due to its inherent risk, destined to its market fluctuations in the price of violent sex, therefore, according to the statement to settle at the deposit money is worth measuring filling and filling, according to arrive to settle at the deposit money is worth measuring filling in amount may exist significant differences on.In order to reflect Canada Goose Coats the real exchange could realize receivable amount of deposit is filling, it is necessary in statements date to the fair value of the securities on measurement and disclosure.In view of the derivatives market prices around the spot price fluctuations, and convergence of spot price characteristics, they report, standard warehouse receipt corresponding varieties of a futures contract Canada Goose Uk recently delivery months settlement price as fair value, national debt is to report, Shanghai stock exchange, the shenzhen stock exchange low closing price as fair value.(2) margin business accounting subject is filling the setting is filling the deposit is exchange accounts receivable, so in accounting, it shall borrow write down "accounts is filling of deposit.Because is filling Canada Goose Jackets deposit funds can only be used to deposit is filling, so the margin business is filling the lender shall be subject to meet a margin ".But in "deal with margin" level 1 subject under have "settlement reserves" and "trading margin" two level 2 subjects, so is worth what shall be used as the filling deposit which 2 degree course accounts?1. As "settlement reserves" accounts when members Canada Goose Sale monetary fund with additional deposit, the current accounting method is to its credited to "deal with margin-settlement reserves" subjects, and then into "deal with margin-trading margin" subjects.Now that is similar to filling deposit additional margin, and therefore can use the same accounting methods, i.e., when members arrive when filling with business, borrow write down "accounts Canada Goose Sale is filling of margin" and credited "deal with margin-settlement reserves".As a "settlement reserves" the biggest advantage is that correct accounting reflect statements, "deal with margin-transaction deposit account balances, open amount and settlement price the logical relationship between the three.The main drawback is may go against the lowest settlement reserve system [1].Because will Canada Goose Parka arrive in margin funds charge "deal with margin-settlement reserves" accounts, is likely to cause "deal with margin-settlement reserves" account balance is greater than the standard minimum balance settlement reserves, but the subjects, belong to balance their own funds part of member but below the m Canada Goose Jackets
