Name of Company: Employer ID No: NFA ID No: Macquarie Futures USA LLC 24193486 366355 1. Funds segregated or in separate accounts CFTC FORM 1-FR-FCM STATEMENT OF FINANCIAL CONDITION AS OF 8/31/217 Assets Current Non-Current Total pursuant to the CEAct and the Regulations A. U.S. exchanges (page 11, line 13) $ 1,864,346,479 1 $ 1,864,346,479 15 B. Dealer options (page 12, line 2.C.) 11 115 C. Foreign exchanges (page 14, line 8) 57,321,196 12 $ 125 57,321,196 13 D. Cleared Swaps (page 15, line 13) 22,467,57 122 127 $ 22,467,57 132 (Do not duplicate line 1. assets below) 2. Cash 35,96,476 14 145 35,96,476 15 3. Securities, at market value A. Firm owned B. Noncustomer-owned D. Stock in clearing organizations 155 16 17 C. Individual partners' and member's security accounts 19 195 11 115 4. Securities purchased under resale agreements 1115 112 1125 165 175 111 5. Receivables from and deposits with U.S. derivatives clearing organizations A. Margins B. Settlement receivable C. Guarantee deposits D. Long options value 6. Receivables from and deposits with foreign commodity clearing organizations A. Margins B. Settlement receivable C. Guarantee deposits D. Long options value 355,338,223 14,376,242 74,16,538 35,674,98 113 114 115 1157 355,338,223 14,376,242 74,16,538 35,674,98 116 1165 1175 7,23,47 1182 1185 7,23,47 1191 1192 1135 1145 1155 1158 117 118 119 1193 7. Receivables from registered FCMs A. Net liquidating equity B. Security deposits C. Other 8. Receivables from foreign commodity brokers A. Net liquidating equity B. Security deposits C. Other 43,698 1195 12 43,698 125 121 1215 122 1225 123 3,116,153 1235 124 3,116,153 1245 125 1255 126 1265 127-2 -
9. Receivables from traders on U.S. commodity exchanges A. Customer debit and deficit accounts B. Noncustomer and proprietary accounts C. Other D. Allowance for doubtful accounts 7,281,623 1275 128 7,281,623 1285 129 1295 13 135 131 1315 132 1325 1. Receivables from traders on foreign boards of trade A. Customer debit and deficit accounts 133 1335 B. Noncustomer and proprietary accounts 1345 16,425 135 16,425 C. Other 136 1365 D. Allowance for doubtful accounts 1375 134 1355 137 138 11. Inventories of cash commodities, raw materials, work in progress and finished goods A. Covered B. Not covered 12. Secured demand notes (Value of collateral $ [1415] Safety factor $ [142] ) 1385 139 14 145 1425 143 1395 141 1435 13. Other receivables and advances A. Merchandising accounts receivable 144 1445 145 B. Notes receivable 1455 146 1465 C. Commissions and brokerage receivable 147 3,355,836 1475 3,355,836 148 D. Receivables from employees and associated persons 1485 149 1495 E. Advances on cash commodities 15 155 151 F. Dividends and interest 1515 152 1525 G. Taxes receivable 153 5,666,997 1535 5,666,997 154 H. Receivables from subsidiaries and affiliates 1545 975,158 155 975,158 1555 I. Other (Itemize on a separate page) 156 1565 157 J. Allowance for doubtful accounts (39,579) 1575 (39,579) 158 14. Unrealized gains on forward contracts and commitments 1585 159 1595 15. Exchange memberships, at cost (Market value $3,67,933 [16]) 3,578,375 165 3,578,375 161 16. Investments in subsidiaries 1612 1615 162 17. Plant, property, equipment and capitalized leases (cost net of accumulated depreciation and amortization of $294,685 [1625] ) 163 33,566 1635 33,566 164 18. Prepaid expenses and deferred charges 25,542 1645 25,542 165 19. A. Other assets (itemize on separate page) 1655 166 1665 B. Retail Forex Aggregate Assets 1657 1662 1667 2. Total Assets $ 2,477,262,28 167 $ 13,261,32 1675 $ 2,49,523,6 168-3 -
Name of Company: Employer ID No: NFA ID No: Macquarie Futures USA LLC 24193486 366355 CFTC FORM 1-FR-FCM STATEMENT OF FINANCIAL CONDITION AS OF 8/31/217 Liabilities Liabilities & Ownership Equity 21. Payables to banks A. Secured loans B. Unsecured loans C. Overdrafts $ 2 21 22 22. Equities in commodity accounts A. Customers trading on U.S. commodity exchanges 1,658,986,485 23 B. Customers trading on foreign exchanges 37,685,49 24 C. Customers' dealer options accounts 25 D. Noncustomers' accounts 363,447,17 26 E. General partners' and member's trading accounts (not included in capital) 27 F. Customers trading cleared swaps 3,688,743 272 23. Payable to U.S. commodity clearing organizations 28 Including short option value of $ [275] 24. Payable to foreign commodity clearing organizations Including short option value of $ [285] 29 25. Payable to registered futures commission merchants 26. Payable to foreign commodity brokers 21 211 27. Accounts payable, accrued expenses and other payables A. Accounts payable and accrued expenses B. Salaries, wages, commissions and bonuses payable C. Taxes payable D. Deferred income taxes E. Security deposits held F. Advances against commodities G. Unrealized losses on forward contracts and commitments H. Due to subsidiaries and affiliates I. Notes, mortgages and other payables due within twelve months J. Obligation to Retail FX Customers 8,398,773 23,254 125,129,569 K. Other (itemize on a separate page) 221 212 213 214 215 216 217 218 219 22 225 28. Notes, mortgages and other payables not due within twelve months of the date of this statement A. Unsecured B. Secured 222 223-4 -
29. Securities sold under agreements to repurchase 3. Securities sold not yet purchased, at market value 224 225 31. Liabilities subordinated to claims of general creditors A. Subject to a satisfactory subordination agreement 2,, 226 B. Not subject to a satisfactory subordination agreement 227 32. Total liabilities $ 2,397,565,98 228 Ownership Equity 33. Sole proprietorship $ 25 34. Partnership or Limited Liability Company A. Partnership or LLC contributed and retained capital B. Additional capital per partnership or membership agreement (equities in partners' or members' trading accounts, etc.) C. Total $ $ 251 2515 252 35. Corporation A. Preferred stock $ 253 B. Common stock 2,5 2535 C. Additional paid in capital 14,25,625 254 D. Retained earnings (11,295,55) 2545 E. Subtotal $ 92,957,62 255 F. Less: capital stock in treasury 2555 G. Total $ 92,957,62 256 36. Total ownership equity (line 33, 34.C. or 35.G) $ 92,957,62 257 37. Total liabilities and ownership equity (add lines 32 and 36) $ 2,49,523,6 258-5 -
Name of Company: Employer ID No: NFA ID No: Macquarie Futures USA LLC 24193486 366355 CFTC FORM 1-FR-FCM STATEMENT OF THE COMPUTATION OF THE MINIMUM CAPITAL REQUIREMENTS AS OF 8/31/217 Net Capital 1. Current assets (page 3, line 2) $ 2,477,262,28 3 2. Increase/(decrease) to U.S. clearing organization stock to reflect margin value 31 3. Net current assets $ 2,477,262,28 32 4. Total liabilities (page 5, line 32) $ 2,397,565,98 33 5. Deductions from total liabilities A. Liabilities subject to satisfactory subordination agreements (page 5, line 31.A) $ 2,, 34 B. Certain deferred income tax liability (see regulation 1.17(c)(4)(iv)) 35 C. Certain current income tax liability (see regulation 1.17(c)(4)(v)) 36 D. Long term debt pursuant to regulation 1.17(c)(4)(vi) 37 E. Total deductions (add lines 5.A. - 5.D.) (2,,) 38 F. Adjusted liabilities (subtract line 5.E from line 4) 2,197,565,98 39 6. Net capital (subtract line 5.F. from line 3) $ 279,696,3 31 Charges Against Net Capital (see regulation 1.17(c)(5)) 7. Excess of advances paid on cash commodity contracts over 95% of the market value of commodities covered by such contracts $ 311 8. Five percent (5%) of the market value of inventories covered by open futures contracts or commodity options (no charges applicable to inventories registered as deliverable on a contract market and which are covered by futures contracts) 312 9. Twenty percent (2%) of the market value of uncovered inventories or 23,62 313 lesser percentage charge for uncovered balances in specified foreign currencies 1. Ten percent (1%) of the market value of commodities underlying fixed price commitments and forward contracts which are covered by open futures contracts or commodity options 314 11. Twenty percent (2%) of the market value of commodities underlying fixed price commitments and forward contracts which are not covered by open futures contracts or commodity options 315-6 -
12. Charges as specified in section 24.15c3-1(c)(2)(vi) and (vii) against securities owned by firm, including securities representing investments of domestic and foreign customers' funds: Market Value Charge A. U.S. and Canadian government obligations B. State and Municipal government obligations $ 299,862,19 316 $ 318 317 319 C. Certificates of deposit, commercial paper and bankers' acceptances D. Corporate obligations E. Stocks and warrants F. Other securities G. Total charges (add lines 12.A. - 12.F.) 32 322 324 15 326 321 323 325 327 328 13. Charges as specified in section 24.15c3-1(c)(2)(iv)(F) A. Against securities purchased under agreements to resell B. Against securities sold under agreements to repurchase 329 33 14. Charges on securities options as specified in section 24.15c3-1, Appendix A 331 15. Undermargined commodity futures and commodity options accounts - amount in each account required to meet maintenance margin requirements, less the amount of current margin calls in that account and the amount of any noncurrent deficit in the account A. Customer accounts B. Noncustomer accounts C. Omnibus accounts 332 333 334 16. Charges against open commodity and cleared OTC derivatives positions in proprietary accounts A. Uncovered exchange-traded futures, cleared OTC derivatives positions and granted options contracts i percentage of margin requirements applicable to such contracts $ 335 ii Less: equity in proprietary accounts included in liabilities 336 337 B. Ten percent (1%) of the market value of commodities which underlie commodity options not traded on a contract market carried long by the applicant or registrant which has value and such value increased adjusted net capital (this charge is limited to the value attributed to such options) C. Commodity options which are traded on contract markets and carried long in proprietary accounts. Charge is the same as would be applied if applicant or registrant was the grantor of the options (this charge is limited to the value attributed to such options) 338 339 17. Five percent (5%) of all unsecured receivables from foreign brokers 341 18. Deficiency in collateral for secured demand notes 342 19. Adjustment to eliminate benefits of consolidation (explain on separate page) 343 2. Total charges (add lines 7 through 19) $ 23,62 344-7 -
Net Capital Computation 21. Adjusted net capital (subtract line 2 from line 6) $ 279,493,238 35 22. Net capital required A. Risk Based Requirement i Amount of Customer Risk Maintenance Margin $ 1,369,79,56 3515 ii Enter 8% of line 22.A.i $ 19,526,36 3525 iii Amount of Non-Customer Risk Maintenance Margin $ 342,294,856 3535 iv Enter 8% of line 22.A.iii $ 27,383,588 3545 v Enter the sum of 22.A.ii and 22.A.iv $ 136,99,948 3555 B. Minimum Dollar Amount Requirement $ 1,, 3565 C. Other NFA Requirement $ 3575 D. Enter the greater of lines 22.A.v, 22.B. or 22.C. $ 136,99,948 23. Excess net capital (line 21 less line 22.D.) $ 142,583,29 36 361 Computation of Early Warning Level 24. If the Minimum Net Capital Requirement computed on line D (Box 36) is: The Risk Based Requirement, enter 11% of line 22.A.v. (3555), or The Minimum Dollar Requirement of $1,,, enter 15% of line 22.B. (3565), or The Minimum Dollar Requirement of $2,, for FCMs offering or engaging in retail forex transactions or Retail Foreign Exchange Dealers ( RFED ), enter 11% of line 22.B (3565), or Other NFA Requirement for FCMs offering or engaging in retail forex transaction or Retail Foreign Exchange Dealers ("RFED"), as calculated on line 11.F (821) of Exchange Supplementary Schedule, enter 11% of line 22.C. (3575), or Any other NFA Requirement, enter 15% of line 22.C. (3575) This is your early warning capital level. If this amount is greater that the amount on line 21, you must immediately notify your DSRO and the Commission pursuant to section 1.12 of the regulations. Guaranteed Introducing Brokers $ 15,6,943 362 25. List all IBs with which guarantee agreements have been entered into by the FCM and which are currently in effect. See Attached 365-8 -