Measures for the Administration of Risk Supervision Indicators of Futures Companies Article 15 Borrowing subordinated debts, borrowing long-term loans with the nature of subordinated debts from shareholders or their affiliated enterprises, and other debts that are paid after ordinary debts can be included in net capital according to regulations. The futures company shall, within 5 working days after the completion of relevant matters, report to the dispatched office of the China Securities Regulatory Commission at its domicile. Futures companies shall not hold subordinated debts with each other.