Regulations Governing Managed Futures Enterprises Article 39
In carrying out discretionary futures trading business, a managed futures enterprise shall establish a separate account for each principal, and record on a daily basis trade and investment activities, open futures positions, the amount and value of futures-related spot commodities in inventory, the balance of discretionary assets and other related matters.The custodian institution shall check and verify the content of the principal's accounts referred to in the preceding paragraph.Principals may request examination of the information referred to in paragraph 1; the managed futures enterprise may not refuse such requests.
中文原文 期貨經理事業管理規則第39條
期貨經理事業經營全權委託期貨交易業務，應按委任人別設帳，按日登載交易或投資情形、期貨交易未沖銷部位、期貨相關現貨商品庫存數量及金額、委託資產餘額及其他有關事項。
保管機構對前項委任人帳戶之登載內容，應予核對確認。
委任人得要求查詢第一項之資料，期貨經理事業不得拒絕之。
保管機構對前項委任人帳戶之登載內容，應予核對確認。
委任人得要求查詢第一項之資料，期貨經理事業不得拒絕之。