Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 21

A custodian institution shall establish account books in which information on the utilization of the funds and securities inventories of each mainland area investor shall be recorded on a daily basis, and the previous day's inward and outward remittances shall be reported to the competent authority for foreign exchange business. Within 10 days from the end of each month, the custodian institution shall produce a statement of trades, inward and outward remittances of funds, and securities inventories for the previous month, and report this information to the competent authority for foreign exchange business, and at the same time provide it to the TWSE for registration.