Standards Governing the Establishment of Futures Commission Merchants Article 26
Domestic securities firms applying for concurrent operation of securities-related futures business shall establish an independent department, with independent operations and accounting, to administer futures business matters.
中文原文 期貨商設置標準第26條
本國證券商申請兼營證券相關期貨業務者，應設立獨立部門專責辦理期貨業務，該部門之營業及會計必須獨立。