Purchasing and storage is one of the core businesses of reserves. The material receiving and handling processes generate or use a large amount of data, which serves as an important source of reserves data assets and is also frequently used in other businesses. To supplement and improve the relevant research on master data within the field of comprehensive material reserves data, it is hypothesized that the data generated or used when comprehensive materials are warehoused is approximately equivalent to the master data of comprehensive material reserves. Considering from multiple perspectives, such as business categories and participating institutions, it is found that the formation of warehouse receipts for delivery materials on the Shanghai Futures Exchange bears similarities to the warehousing process for comprehensive materials. Moreover, its standard warehouse receipt system has become highly mature after years of "fine-tuning" with the market and can provide good reference value for the composition of the master data of comprehensive material reserves. Through the sorting and analysis of the operational data from the standard warehouse receipt system of the Shanghai Futures Exchange, the necessity of data on material information, location information, personnel information, supplier information, and logistics information has been obtained. On this basis, the conception of the master data of comprehensive material reserves and the outlook for future data applications are proposed.