Chapter:	571N	Title:	SECURITIES AND FUTURES (FINANCIAL RESOURCES) RULES	Gazette Number:	L.N. 209 of 2002; L.N. 12 of 2003
Section:	8	Heading:	Accounting for transactions on trade date basis	Version Date:	01/04/2003

A licensed corporation, for the purposes of calculating its liquid capital and required liquid capital, shall account on a trade date basis for all transactions effected by it, whether as principal or agent, in relation to-

(a) any dealing in-
(i) a futures contract;
(ii) any securities;
(iii) an options contract;
(iv) a derivative contract; or
(v) a specified investment;
(b) trading in a leveraged foreign exchange contract; or
(c) entering into any-
(i) foreign exchange agreement; or
(ii) interest rate swap agreement.