Regulations Governing Futures Commission Merchants Article 17
The total amount of liabilities of a futures commission merchant minus futures traders' equity shall not exceed its shareholders' equity. The total amount of its current liabilities shall not exceed the total amount of its current assets.Other enterprises concurrently engaged in futures trading shall, in making the calculation referred to in the preceding paragraph, do so under the account items of an independent department.
中文原文 期貨商管理規則第17條
期貨商負債總額扣除期貨交易人權益後，不得超過其業主權益；其流動負債總額不得超過其流動資產總額。
他業兼營期貨業務者，於前項之計算，應以獨立部門之會計項目計算之。
他業兼營期貨業務者，於前項之計算，應以獨立部門之會計項目計算之。