Regulations Governing Futures Commission Merchants Article 51
A futures commission merchant shall keep at its business place all the receipts, vouchers, account books, statements, records, contracts, and evidentiary documents concerning trades as well as clearing and settlement and make them available for the FSC's examination at all times.The period for keeping the receipts, vouchers, account books, statements, records, contracts and evidentiary documents referred to in the preceding paragraph shall be in line with the Business Accounting Act and relevant acts and regulations.
中文原文 期貨商管理規則第51條
期貨商應於營業處所備置所有有關交易及結算交割之憑證、單據、帳簿、表冊、紀錄、契約及相關證明文件，隨時供本會查核。
前項憑證、單據、帳簿、表冊、紀錄、契約及相關證明文件之保存年限，依商業會計法及相關法令之規定。
前項憑證、單據、帳簿、表冊、紀錄、契約及相關證明文件之保存年限，依商業會計法及相關法令之規定。