Series 28: Other Subsidiary Ledgers

Taken from our Series 28 Online Guide

Other Subsidiary Ledgers

The SEC expects subsidiary ledgers for the following securities accounts:

  • Securities in transfer
  • Dividends and interest received
  • Securities borrowed and loaned
  • Money borrowed and loaned together with a record of collateral
  • Securities failed to receive
  • Long and short securities differences
  • Repurchase and

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