Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 46
The custodian institution or futures commission merchant designated by an Institutional Investor as its agent shall establish account books and on a daily basis record information on the utilization of the funds of each Institutional Investor, and report to the competent authority for foreign exchange business the previous day's exchange settlement, the balance of foreign exchange deposits, and summary information on the equity in the customer margin account with the futures commission merchant. Within 10 days from the end of each month, it shall prepare an itemized statement of the equity in the customer margin account with the futures commission merchant and the cumulative exchange settlement amount for the previous month, and file it with the competent authority for foreign exchange business, and at the same time provide it to the TAIFEX for registration.
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46條
機構投資人資金運用資料，應由其指定為代理人之保管機構或期貨商設帳，逐日詳予登載，並向外匯業務主管機關通報前一日資金結匯情形、外匯存款餘額、於期貨商之客戶保證金專戶之權益數概況；每月終了十日內，編製上一月份於期貨商之客戶保證金專戶之權益數明細、累計結匯金額，向外匯業務主管機關申報，同時將資料提供予期貨交易所登錄。