Futures Trading Act Article 67
A futures commission merchant engaged in handling futures brokerage trading shall collect margins or premiums from the futures traders. For each customer the merchant shall keep a detailed account statement specifying the balance as calculated on a daily basis.
中文原文 期貨交易法第67條
期貨商受委託進行期貨交易時，應向期貨交易人收取交易保證金或權利金，並設置客戶明細帳，逐日計算其餘額。