Hong Kong Regulations

LEVERAGED FOREIGN EXCHANGE TRADING (ACCOUNTS AND AUDIT) RULES - SECT 2

Forms of profit and loss account and balance sheet

Caution: This is a past version. See the current version here.

(1) The profit and loss account of a licensed leveraged foreign exchange
trader which is required to be prepared under section 29(1) of the Ordinance
shall contain the particulars set out in Part 1 of the Schedule and paragraphs
13 to 17 of the Tenth Schedule to the Companies  Ordinance ( Cap 32).

(2) The balance sheet of a licensed leveraged foreign exchange trader which is
required to be prepared under section 29(1) of the Ordinance shall contain the
particulars set out in Part 2 of the Schedule and paragraphs 2 to 12 of the
Tenth Schedule to the Companies Ordinance ( Cap 32), and shall be accompanied
by a computation of its liquid capital for the purposes of the
Leveraged Foreign Exchange Trading (Financial  Resources) Rules ( Cap 451 sub.
leg.). (Enacted 1994)