Standards Governing the Establishment of Futures Clearing Houses Article 11

The Futures Exchange or other institutions applying for permission to concurrently operate futures clearance business shall establish a separate department to handle the futures clearance business.The department so established shall have separate business, and financial and accounting books and records.
中文原文 期貨結算機構設置標準第11條
期貨交易所或其他機構申請兼營期貨結算機構業務者,應設立獨立部門辦理之。
依前項設立之部門,其營業、財務及會計應予獨立。

English translation for reference only; the Chinese text prevails. Not legal advice.