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In forceIntermediary financial reportingLast checked 13 November 2026

FCM financial report and segregation statements (Form 1-FR-FCM)

A regulatory return listed by the Commodity Futures Trading Commission (CFTC), United States.

The net capital, balance sheet and customer-fund segregation position of a futures commission merchant (FCM), used by the Commission and the FCM's designated self-regulatory organisation to monitor its financial soundness and its handling of customer money. The same filing carries the FCM's computation of its Commission minimum net capital requirement and three segregation or secured-amount statements, for customers trading on US exchanges, for dealer options customers, and for customers trading on foreign exchanges under Commission regulation 30.7. Source

Official title: Form 1-FR-FCM

The facts

Who files
Every futures commission merchant and retail foreign exchange dealer. An FCM that is also registered with the SEC as a securities broker-dealer may file the SEC's FOCUS Report instead of Form 1-FR-FCM for the statements the two forms share, but must still complete the Commission-specific minimum capital, segregation and secured-amount statements. Source
How often
Unaudited reports for every month, including the fiscal year-end month, plus an audited report for the fiscal year-end. Source
Deadline
Unaudited monthly reports are due within 17 business days of the end of the month. The audited annual report is due within 60 calendar days of the FCM's fiscal year-end (90 calendar days for an FCM that is also a securities broker-dealer). Source
Format
Other. Filed electronically, commonly through the WinJammer system jointly run by the National Futures Association and CME Group; the audited year-end report must also be filed in paper (hard copy) form. Source
How it is filed
Filing routes recorded for the CFTC: CFTC Portal; WinJammer; NFA EasyFile (Form PQR and Form PR). See how firms file with the CFTC.
Status
In force
Legal basis
Group
Intermediary financial reporting

Templates (11)

The tables and forms inside the return. Plain name first, the CFTC's code in brackets.

  • Statement of Financial Condition (SFC)
  • Statement of the Computation of the Minimum Capital Requirements (Min Cap)
  • Statement of Income (Loss) (Income)
  • Statement of Changes in Ownership Equity (Equity)
  • Statement of Changes in Liabilities Subordinated to the Claims of General Creditors (Sub Liab)
  • Statement of Segregation Requirements and Funds in Segregation for Customers Trading on U.S. Commodity Exchanges (Seg US)
  • Statement of Segregation Requirements and Funds in Segregation for Customers' Dealer Options Accounts (Seg Dealer Options)
  • Statement of Secured Amounts and Funds Held in Separate Accounts for Foreign Futures and Foreign Options Customers (Regulation 30.7) (Secured 30.7)
  • Statement of Cash Flows (year-end only) (Cash Flows)
  • Auditor's Opinion (year-end only) (Auditor Opinion)
  • CPA's Report on Material Inadequacies (year-end only) (CPA Report)

From the table of required statements in the Form 1-FR-FCM instructions; the last three apply only to the audited year-end filing. Source

Validation rules

No published validation rules were found for this return. No published, field-level validation ruleset for Form 1-FR-FCM was found on the pages read. Source

Public data

Published firm by firm. The Commission publishes selected financial data (adjusted net capital, net capital requirement, excess capital, and segregation and secured-amount figures) for every FCM and retail foreign exchange dealer each month on its 'Financial Data for FCMs' page, drawn from these filed reports; the page itself confirms FCMs and RFEDs must file within 17 business days of month-end. Source

Where it is published (PDF and Excel)

  • Financial Data for FCMs

    Firm by firm · PDF and Excel

    Monthly selected financial data (adjusted net capital, net capital requirement, excess capital, and segregation and secured-amount figures) for every futures commission merchant and retail foreign exchange dealer, drawn from their Form 1-FR-FCM filings. Source

Official documents (1)

The CFTC's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Form 1-FR-FCM Instructions

    Instructions · PDF · 427.7 KB · March 2010

    SHA-256 02b600fe0640show in full02b600fe064034837036a376139109549ad01705b531f8420e493a8caa2cc77f

Sources

Every page and document this return's facts were read from.

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Last checked 13 November 2026.