Legal basis: Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Laws in Handling Criminal Cases of Manipulating the Securities and Futures Market Article 5 The following accounts shall be recognized as "accounts actually controlled by themselves" as stipulated in Article 182 of the Criminal Law: (1) real-name accounts opened and used by the actor in his own name; (2) The account of another person in which the actor transfers the transferred funds and bears the actual profits and losses; (3) Other people's accounts managed, controlled or used by the actor in ways other than the first and second items; (4) Other people's accounts in which the actor exercises trading decision-making power over the assets in the account through investment relations, agreements, etc. ; (5) Other accounts with evidence to prove that the actor has the right to make trading decisions. Unless there is evidence to prove that the actor has no trading decision-making power over the assets in the accounts in Items 1 to 3 of the preceding paragraph.