Regulations Governing Futures Clearing Houses Article 18
A futures clearing house shall prepare the following documents at its business place for the FSC's review and auditing:1. documents related to clearing, settlement, surveillance, and administration of the margin and premium;2. reports and documents related to the auditing of the finance and business of the clearing members.With regards to the preservation period, except otherwise prescribed by the Commercial Accounting Law and other related rules regarding the preservation period of the documents referred to in the preceding Paragraph, a futures clearing house shall prescribe a preservation period and report to the FSC for review and recordation.
中文原文 期貨結算機構管理規則第18條
期貨結算機構應於營業處所備置下列文件，供本會調閱查核：
一、結算、交割、監視、保證金及權利金作業之相關文件。
二、對結算會員財務、業務查核之報告及相關文件。
前項文件之保存年限，除商業會計法及相關法令已有規定者外，期貨結算機構應訂定保存期限，並申報本會核備。
一、結算、交割、監視、保證金及權利金作業之相關文件。
二、對結算會員財務、業務查核之報告及相關文件。
前項文件之保存年限，除商業會計法及相關法令已有規定者外，期貨結算機構應訂定保存期限，並申報本會核備。