When a futures exchange or other institution that concurrently operates the business of a futures clearing house is subject to other requirements regarding the treatment of accounting matters, as provided in regulations governing the preparation of financial reports by a futures exchange or other institution, or in these Regulations, such requirements shall govern.

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.

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.

When a futures exchange or other institution concurrently operates the business of a futures clearing house, then if there is an annual deficit or earnings for the futures exchange or other institution (excluding the futures clearing segment) and the futures clearing segment conversely has annual earnings or deficit, and if the earnings of one exceed the deficit of the other, then the full amount of the appropriation from earnings for the legal reserve and special reserve made in accordance with the Company Act, the articles of incorporation, or a resolution of the shareholders meeting shall be recognized for the one that had the annual earnings, whether the futures exchange or other institution (excluding the futures clearing segment) or the futures clearing segment.

If as a result of its concurrent operation of the business of a futures clearing house a futures exchange or other institution needs to prepare a standalone balance sheet and statement of comprehensive income for its futures clearing segment, their titles and forms are as follows:
1.Balance sheet (Form 9).
Balance sheet–futures clearing segment (Form 9-1).
2.Statement of comprehensive income (Form 10).
Statement of comprehensive income–futures clearing segment (Form 10-1).