Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 20
A foreign FCM shall present a statement of changes in equity showing, for operating capital and accumulated earnings or deficit, the balances at the beginning of the period, the reason and amount of any changes for the current period, and the balances at the end of the period.
中文原文 期貨商財務報告編製準則第20條
外國期貨商之權益變動表應列明營運資金及累積盈虧之期初餘額、本期增減原因及金額、期末餘額等資料。