Regulations Governing Futures Trust Funds Article 79
A separate account shall be established for each futures trust fund offered by a futures trust enterprise. Accounting books and records shall be established as provided by the competent authority, and except when otherwise provided by the competent authority, shall be kept in the manner and for the period set out in the Business Accounting Act and applicable regulations.
中文原文 期貨信託基金管理辦法第79條
期貨信託事業募集之各期貨信託基金，應分別設帳，並應依主管機關之規定，作成各種帳簿、表冊；其保存方式及期限，除主管機關另有規定外，依商業會計法及相關規定辦理。