Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants｜第 3 條｜證券暨期貨管理｜Regulation｜In Force
第 一 章｜金融監督管理委員會｜v1.0
Effective Date: 2028-01-01｜Last Amended: 2026-04-27
When an FCM operates both futures brokerage and futures dealing businesses in accordance with applicable requirements, the accounting matters for each such business shall be handled separately. When an FCM concurrently operates securities business pursuant to Article 45, paragraph 2 of the Securities and Exchange Act, the accounting matters and financial reports for its securities segment shall be governed by applicable securities and exchange laws and regulations. When an FCM concurrently operates a managed futures enterprise pursuant to Article 15 of the Standards Governing the Establishment of Managed Futures Enterprises, it shall prepare financial reports for its discretionary futures trading segment in accordance with Article 21 of the Regulations Governing Managed Futures Enterprises. When an enterprise from another industry concurrently conducts futures business pursuant to Article 57 of the Futures Trading Act, if the treatment of its accounting matters is subject to other applicable laws and regulations of the competent authority in charge of that industry, those laws and regulations shall govern. However, accounting matters and financial reports for its futures operations shall still be governed by these Regulations.