Hong Kong Regulations

SECURITIES AND FUTURES (FINANCIAL RESOURCES) RULES - SECT 32

Amounts receivable under securities borrowing and lending agreements

A licensed corporation which is the borrower of securities under a securities
borrowing and lending agreement shall include in its liquid  assets any amount
receivable from the lender of the securities that it is deemed under
section 15(1)(b) to have in respect of any cash provided by it as security to
the lender.