Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 26
When a futures exchange or other institution that concurrently operates the business of a futures clearing house is subject to other requirements regarding the treatment of accounting matters, as provided in regulations governing the preparation of financial reports by a futures exchange or other institution, or in these Regulations, such requirements shall govern.
中文原文 期貨結算機構財務報告編製準則第26條
期貨交易所或其他機構兼營期貨結算機構業務者，其會計事務之處理於期貨交易所或其他機構財務報告編製準則及本準則另有規定者，從其規定。