Full text of D-MERC SERVICES LLC's X-17A-5 filed 2021-02-25 (period 2020-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ Financia I Statements For the Year Ending December 3L,2020 ln accordance with Rule 17A-5(d)  Summit LLC Certified P ublic Accou ntants {1}------------------------------------------------ # TABLE OF CONTENTS | lndependent Registered Public Accounting Firm's Report | Paee (s )<br>4<br>3 | |--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------| | Statement of Fina n cia I Condition | 5 | | Statement of Ope rations | 6 | | Statement of Changes in Members' Equity | 7 | | Statement of Cash Flows | 8 | | Notes to Financial Statements | 9-12 | | Supplementary Schedules:<br>l. Computation of Net Capital Pursuant to Net Capital Rule 15c3-1 included in the<br>Company's Corresponding Unaudited Form X-17A-5 Part ll Filing | 13 | | Computation for Determination of Reserve Requirements Under Rule 15c3-3 | 74 | | lll. lnformation Relating to Possession or Control Requirements Under Rule 15c3-3 | 74 | | lndependent Registered Public Accounting Firm's Report on Management's Assertions<br>Regarding Exemption Claimed from Rule 15c3-3 | 15 | | Exemption Report Requirement for Broker/Dealers Under Rule 17a-5 of the Securities<br>and Exchange Act of 1934 | 16 | | lndependent Accountant's Report on Applying Agreed Upon Procedures<br>SIPC Assessment Reconciliation Pursuant to Form SIPC 7 | 51 -52<br>S3 | {2}------------------------------------------------  Summit LLC Certif ied Publl( Accountants 999 18rh Srreer . su(e <sup>3000</sup> Denver, CO 80202 ### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To The Directors and Members of D-Merc Services LLC ### opinion on the Financial Statements We have audited the accompanying statement of financial condition of D-Merc Services LLC as of December 31, 2020, the related statements of income and loss, changes in members' equity, and cash flows for the year then ended, and the related notes and schedules (collectively referred to as the financial statements). ln our opinion, the financial statements present fairly, in all material respects, the financial position of 0-Merc Services LLC as of December 31, 2020, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. ####…Read the full text as markdown