Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 44
An Institutional Investor that places orders with a futures commission merchant to trade futures shall provide records of the trading orders. The custodian institution or futures commission merchant designated by the investor as its agent shall handle settlement procedures.
中文原文 大陸地區投資人來臺從事證券投資及期貨交易管理辦法第44條
機構投資人委託期貨商從事期貨交易，應提供委託紀錄，並由其指定為代理人之保管機構或期貨商辦理結算交割手續。