[Brokerage Financial Statement Standards Will Be Adjusted to Strengthen Management Performance Indicator Identification and Disclosure Requirements] On September 1st, the reporter learned that according to the latest revised "Accounting Standards for Business Enterprises No. 30 - Financial Statement Presentation", the standard restructures the current profit and loss of the income statement into five categories: operations, investment, financing, income tax expenses, and discontinued operations, and puts forward higher standards for financial information disclosure. In this context, the China Securities Association is conducting a survey on securities companies focusing on the financial statements of securities companies. The core is to continue to improve the quality of financial information disclosure of securities companies. It is understood that the business model of the securities industry is unique, and there are many difficulties in adapting the new standards. Without practical guidance that fits industry scenarios, problems such as different judgments among peers, reduced comparability of statements, and a surge in accounting adjustment workload are prone to occur. The core effect of this survey is to resolve the risk of confusion in standards and surge in costs in advance. This survey has many details, covering core business judgments, gross/net presentation standards, classification of pure financing liabilities, separation of exchange gains and losses and taxes, disclosure of management performance indicators, information system transformation, regulatory statement convergence and regulatory demands. At present, securities companies are gradually promoting adjustments to corporate financial presentation standards. (Reporter Lin Jian)