7.3.5.1. Financial Report Contents
Each Form 1-FR filed by either an FCM or an IB that is not required to be certified by an independent public accountant must contain the following information:
• A statement of financial condition as of the end of the filing period
• An income statement and statement of changes in ownership equity
• A statement of changes in liabilities subordinated to claims of general creditors
• A statement of the computation of the minimum net capital requirements
Futures commission merchants must also provide a statement of segregation requirements and a statement of funds in segregation for customers.
In addition to these requirements, the certified Form 1-FR must also include a statement of cash flows.
CFTC Regulation 1.10(d)
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SUMMARY TABLE Financial Reporting Requirements |
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Forms |
Type of Report |
Who Must Maintain |
To Whom Reportable |
When Record Must Be Completed |
Description of Report |
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Form 1-FR-FCM |
Unaudited financial reports |
FCMs |
CFTC |
By the 17th day after the end of the month |
Statement of financial condition |
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Form 1-FR-FCM |
Audited financial reports |
FCMs |
CFTC |
By the 60th day after the end of the fiscal year |
Statement of financial condition that is certified by an independent public accountant |
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Form 1-FR-IB |
Unaudited financial reports |
Non-guaranteed IBs |
NFA |
Semiannually, by the 17th day after the midd | |