Regulations Governing Futures Commission Merchants Article 52
A futures commission merchant shall prepare a monthly reconciliation statement in duplicate and complete it by the 5th day of the following month, with one copy to be delivered to the futures trader and the other to be kept by the futures commission merchant.The reconciliation statement referred to in the preceding paragraph shall contain the following information:1. name and account number of the futures trader;2. type, volume, unit price, and date of trades closed in the month;3. itemized statement of margins and premiums paid for futures trades closed in the month;4. deposits and withdrawals of cash and securities in the margin account by the futures trader, balance at the end of the month, and the actual marginable value of securities;5. itemized records, total amount, and delivery months of trades carried out by the futures trader;6. itemized records of transaction fees and taxes, and their totals;7. itemized records and total amounts of trading losses and gains; and8. other matters related to futures trading.A futures commission merchant shall keep the reconciliation statements for 2 years, and the data may be stored in electronic media.
中文原文 期貨商管理規則第52條
期貨商應按月編製對帳單一式二份，並於次月五日前填製，一份送交期貨交易人，一份由期貨商保存。
前項對帳單之內容應包括下列事項：
一、期貨交易人姓名及帳號。
二、當月所有成交交易之種類、數量、單價、日期。
三、當月期貨交易保證金、權利金交付明細。
四、期貨交易人在客戶保證金專戶內存款與有價證券之提存情形、月底餘額及有價證券抵繳金額。
五、期貨交易人之期貨交易明細、總額、交割月份。
六、交易手續、稅捐之明細及總數。
七、交易盈虧之明細及總數。
八、其他有關期貨交易之事項。
期貨商應保存對帳單二年，其資料得以媒體保存。
前項對帳單之內容應包括下列事項：
一、期貨交易人姓名及帳號。
二、當月所有成交交易之種類、數量、單價、日期。
三、當月期貨交易保證金、權利金交付明細。
四、期貨交易人在客戶保證金專戶內存款與有價證券之提存情形、月底餘額及有價證券抵繳金額。
五、期貨交易人之期貨交易明細、總額、交割月份。
六、交易手續、稅捐之明細及總數。
七、交易盈虧之明細及總數。
八、其他有關期貨交易之事項。
期貨商應保存對帳單二年，其資料得以媒體保存。