Full text of SMBC NIKKO SECURITIES AMERICA, INC.'s X-17A-5 filed 2022-03-01 (period 2021-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ # **SMBC NIKKO SECURITIES AMERICA, INC. AND SUBSIDIARY** (An Indirect Subsidiary of Sumitomo Mitsui Banking Corporation) Consolidated Statement of Financial Condition December 31, 2021 (With Report of Independent Registered Public Accounting Firm Thereon) {1}------------------------------------------------ ### **SMBC NIKKO SECURITIES AMERICA, INC. AND SUBSIDIARY** (An Indirect Subsidiary of Sumitomo Mitsui Banking Corporation) #### **Table of Contents** | | Page(s) | |---------------------------------------------------------|---------| | Facing Page and Oath or Affirmation | | | Report of Independent Registered Public Accounting Firm | | | Consolidated Statement of Financial Condition | 1 | | Notes to Consolidated Statement of Financial Condition | 2–14 | {2}------------------------------------------------  KPMG LLP 345 Park Avenue New York, NY 10154-0102 ### **Report of Independent Registered Public Accounting Firm** To the Stockholders and the Board of Directors SMBC Nikko Securities America, Inc. and subsidiary: ### *Opinion on the Consolidated Financial Statement* We have audited the accompanying consolidated statement of financial condition of SMBC Nikko Securities America, Inc. and subsidiary (the Company) as of December 31, 2021, and the related notes (collectively, the consolidated financial statement). In our opinion, the consolidated financial statement presents fairly, in all material respects, the financial position of the Company as of December 31, 2021, in conformity with U.S. generally accepted accounting principles. #### *Basis for Opinion* This consolidated financial statement is the responsibility of the Company's management. Our responsibility is to express an opinion on this consolidated financial statement based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statement is free of material misstatement, whether due to error or fraud. Our audit included performing procedu…Read the full text as markdown