Brokerage companies shall debit the "long term equity investment-futures membership investment" title and credit the "cash in bank deposit" title byaccording to the actual payments when paying membership fees to obtain membership in the exchange. 经纪公司为取得交易所会员资格而交纳会员资格费时,应按实际支付的款项,借记“长期股权投资--期货会员资格投资”科目,贷记“银行存款”科目。
Equity related loans are loans convertible into equity ownership or loans collateralized with equity positions. The pledge contract shall become effective upon the delivery of the document of title. 股权相关贷款是指可转换为股权的贷款,或可以以股权作抵押的贷款。质押合同自权利凭证交付之日起生效。