There are risks that may lead to net capital loss when futures companies carry out various businesses and set up branches. Calculate the risk capital reserve according to certain standards, establish the corresponding relationship between risk capital reserve and net capital, and ensure that all risk capital reserves are supported by corresponding net capital. Article 7 The term "net capital" as mentioned in these Measures refers to a comprehensive risk supervision index which is based on the net assets of a futures company and carries out risk adjustment on assets, liabilities and other items according to liquidity. The calculation formula of net capital is: net capital = net assets-adjusted value of assets+adjusted value of liabilities-margin not fully added by customers-/+other adjusted items. Article 8 A futures company shall adjust the risk of assets in different proportions according to their classification, liquidity, aging and recoverability. Article 9 The financial assets held by a futures company shall be subject to risk adjustment in different proportions according to their categories and liquidity. If the classification meets two or more criteria at the same time, the highest proportion shall be adopted for risk adjustment. Article 10 A futures company shall adjust the risk of accounts receivable in different proportions according to the age of accounts and the specific contents of accounting. If the classification meets two or more criteria at the same time, the highest proportion shall be adopted to adjust the risk. Article 11 When calculating the net capital, a futures company shall, in accordance with the provisions of the Accounting Standards for Business Enterprises, make adequate provision for impairment of assets for related items. The dispatched office of the China Securities Regulatory Commission may require the futures company to make a special explanation on the adequacy and rationality of the provision for asset impairment; If there is evidence that the futures company fails to make full provision for asset impairment, the agency of China Securities Regulatory Commission shall require the futures company to reduce its net capital accordingly. Article 12 When calculating the net capital, a futures company may add back "futures risk reserve" and other debt items that are helpful to enhance its ability to resist risks. In addition to the "futures risk reserve", if a futures company thinks that a liability needs to be adjusted when calculating its net capital, it shall add a note to explain in detail the specific content reflected by the liability; China Securities Regulatory Commission and its dispatched offices may decide whether to agree to adjust liabilities according to the principle of prudent supervision. Article 13 A futures company shall confirm its estimated liabilities in accordance with the provisions of the Accounting Standards for Business Enterprises. The dispatched office of the China Securities Regulatory Commission may require the futures company to make a special explanation on the estimated liabilities; If there is evidence that the futures company fails to accurately confirm the estimated liabilities, the agency of China Securities Regulatory Commission shall require the futures company to reduce its net capital accordingly. Article 14 If the customer's margin is not increased in full, the futures company shall reduce its net capital accordingly. If the customer's margin has been fully increased before the reporting date, the futures company may explain it in the notes to the statement. The customer margin that has not been fully added shall be calculated according to the margin standard stipulated by the futures exchange, excluding the debts caused to the futures company by customers who have been recorded in the subject of "risk loss receivable". Article 15 A futures company shall fully disclose the nature, amount involved, causes of formation, progress, possible losses and accounting treatment of expected losses of contingent liabilities such as pending lawsuits and arbitrations at the end of the period in the notes to the net capital calculation table, and deduct them according to a certain proportion when calculating the net capital. China Securities Regulatory Commission and its dispatched offices may require futures companies to adjust the deduction ratio according to the principle of prudent supervision. Article 16 Where a futures company borrows subordinated debts, it may include the borrowed subordinated debts into its net capital according to the proportion stipulated by the China Securities Regulatory Commission. Long-term loans with the nature of subordinated debts borrowed by futures companies from shareholders or their affiliated enterprises can be included in the net capital according to the proportion stipulated by the China Securities Regulatory Commission when calculating the net capital. Article 17 If the customer's margin is not increased in full, the futures company shall deduct it when calculating the settlement reserve that reaches the prescribed minimum amount. If the customer's margin has been fully increased before the reporting date, the futures company may explain it in the notes to the statement. The customer margin that has not been fully added shall be calculated according to the margin standard stipulated by the futures exchange, excluding the debts caused to the futures company by customers who have been recorded in the subject of "risk loss receivable".