Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 3
A futures clearing house shall establish an accounting system based on the nature of its accounting matters, the actual conditions and development of its business, and its management needs.The accounting system referred to in the preceding paragraph shall provide the following individual items, based on the nature of the futures clearing house's business operations, and in a way that meets the needs of preparing consolidated financial reports and uniformity in the accounting policies of the futures clearing house and its subsidiaries:1.A general description of the accounting system.2.A chart of journals and ledgers.3.Accounting items, accounting documents, account books, and accounting reports.4.Accounting procedures.5.Other items required by the FSC.The futures clearing house shall see to it that its subsidiaries establish their accounting systems in accordance with the preceding paragraph.
中文原文 期貨結算機構財務報告編製準則第3條
期貨結算機構應依其會計事務之性質、業務實際狀況與發展及管理上之需要，釐訂其會計制度。
前項會計制度之內容，應依其所營業務之性質，並因應編製合併財務報告之需要及期貨結算機構與其各子公司會計政策之一致性，分別訂定下列項目：
一、總說明。
二、帳簿組織系統圖。
三、會計項目、會計憑證、會計簿籍與會計報告。
四、會計事務處理程序。
五、其他依本會規定之項目。
期貨結算機構應督導子公司依前項規定訂定其會計制度。
前項會計制度之內容，應依其所營業務之性質，並因應編製合併財務報告之需要及期貨結算機構與其各子公司會計政策之一致性，分別訂定下列項目：
一、總說明。
二、帳簿組織系統圖。
三、會計項目、會計憑證、會計簿籍與會計報告。
四、會計事務處理程序。
五、其他依本會規定之項目。
期貨結算機構應督導子公司依前項規定訂定其會計制度。