Legal basis: Measures for the Administration of Margin Trading of Securities Companies Article 10 A securities company engaged in margin trading shall open a special securities account for margin trading, a securities account for customer's credit transaction guarantee, a securities settlement account for credit transaction and a settlement account for credit transaction funds in the securities registration and settlement institution in its own name.
The special securities account for securities lending is used to record the securities held by securities companies to be sold to customers and the securities returned by customers, and shall not be used for securities trading; The customer credit transaction guarantee securities account is used to record the securities held by the securities company entrusted by the customer, and the creditor's rights generated by the guarantee securities company's margin financing and securities lending to the customer; The securities settlement account for credit transaction is used for securities settlement of customer margin trading; The credit transaction fund settlement account is used for the fund settlement of customer margin trading.