Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 8
If an enterprise from another industry concurrently conducts futures business, when preparing financial reports in accordance with the requirements of the competent authority in charge of that industry, it shall additionally disclose a balance sheet, a statement of comprehensive income, accompanying notes, and statements of major accounting items for the independent futures segment prepared in accordance with these Regulations.
中文原文 期貨商財務報告編製準則第8條
他業兼營期貨業務者，於依其目的事業主管機關規定編製財務報告時，應增加揭露依本準則規定所編製獨立期貨部門之資產負債表、綜合損益表、附註及重要會計項目明細表。