Article 59 of the Provisions of the Supreme People's Court on Several Issues Concerning the Trial of Futures Disputes stipulates that if a futures exchange or a futures company is a debtor, the people's court shall not freeze or transfer the funds of the futures company in the futures exchange or the customers' margin account of the futures company. If there is evidence that the margin account contains funds exceeding the rights and interests of futures companies and customers, and futures exchanges and futures companies cannot provide evidence to the contrary within a reasonable period specified by the people's court, the people's court may freeze and allocate their own funds in the account according to law. Article 6 stipulates that if a futures company is a debtor, the people's court shall not freeze or transfer the minimum settlement reserve in the special settlement account that is not occupied by the futures contract to guarantee the performance of the futures contract; If the futures company has settled all its positions and paid off its clients' funds, the people's court may freeze and allocate the settlement reserve according to law.