CFTC Form 1-FR-IB Instructions - National Futures Association

Condition which is presented in accordance with GAAP and the Statement
of the Computation of the Minimum Capital Requirements. The
reconciliation, which must also be certified by the public accountant,
should take the following general form:
Reconciliation of the Statement of Financial Condition to the
Statement of the Computation of the Minimum Capital Requirements
Total assets per statement of
financial condition
Additions : Assets not
reflected in the Statement of Financial
Condition or not allowed as net
capital under section 1.17 of
the regulations under the Commodity
Exchange Act (detail)
Current assets under CFTC Regulation 1.17
Total liabilities per statement
of financial condition
Additions : Liabilities not
reflected in the Statement of Financial
Condition or not considered as a liability
for minimum net capital requirements
Liabilities under CFTC Regulation 1.17
$xxx,xxx
< xx,xxx>
$xxx,xxx
========
$ xx,xxx
x,xxx
$xxx,xxx
========
Computer-Generated Form 1-FR-IB
An IB may file its Form 1-FR-IB using a computer-generated form,
if such form is identical in its layout to CFTC Form 1-FR-IB. The
Commission or the IB's DSRO may prohibit an IB from using a computergenerated
form if it finds the form unacceptable.