These guidelines apply to the following capital markets services (CMS) licensees which are:
- Dealing in securities and trading in futures contracts.
- Members of an approved exchange or designated clearing house.
They relate to risk-based capital computation before 3 April 2015 and financial returns before 1 July 2015.
The guidelines specify that no counterparty exposure is required to be computed for deposits provided to the Korea Securities Finance Corporation to meet margin requirements.