Regulations Governing Managed Futures Enterprises Article 31

When a managed futures enterprise conducts discretionary futures trading business, the total dollar amount of discretionary trading or investments it handles may not exceed a specific multiple of its net worth; the specific multiple will be prescribed by the Competent Authority, provided that if the managed futures enterprise is operated by another enterprise on a concurrent basis and operating capital is required to be allocated pursuant to regulations, its net worth shall, instead, be calculated based on the net worth of the allocated operating capital.The "net worth" referred to in the preceding paragraph will be determined with reference to the financial report for the most recent period that has been CPA-audited and attested, passed by the board of directors, and recognized by the supervisors.
中文原文 期貨經理事業管理規則第31條
期貨經理事業經營全權委託期貨交易業務,接受委託交易或投資之總金額,不得超過其淨值之一定倍數,其倍數由主管機關定之。
但他業兼營依規定須指撥營運資金者,該淨值改按指撥營運資金淨值計算。
前項淨值以最近期經會計師查核簽證、董事會通過及監察人承認之財務報告為準。

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