Regulations Governing Leverage Transaction Merchants Article 18
A leverage transaction merchant conducting leverage contract trading shall retain sufficient records to evidence the facts of the transactions.A leverage transaction merchant that engages in hedging operations for leverage contract trades shall do so in accordance with the requirements of the competent authority.A leverage transaction merchant's hedging operations, calculation of product gains or losses, and settlements upon cancellation or expiration may not be detrimental to fair market price formation or investor rights and interests.A leverage transaction merchant conducting leverage contract trading may not make any use of such trading to carry out mergers or acquisitions or unlawful trades, either on its own behalf or in cooperation with clients.
中文原文 槓桿交易商管理規則第18條
槓桿交易商從事槓桿保證金契約交易，應保存足資證明交易事實之紀錄。
槓桿交易商從事槓桿保證金契約交易進行避險者，應依主管機關之規定辦理。
槓桿交易商進行避險操作或於計算商品損益、解約或到期結算時，不得損及市場公正價格之形成或客戶之權益。
槓桿交易商從事槓桿保證金契約交易不得有為自身或配合客戶利用本項交易進行併購或不法交易之情形。
槓桿交易商從事槓桿保證金契約交易進行避險者，應依主管機關之規定辦理。
槓桿交易商進行避險操作或於計算商品損益、解約或到期結算時，不得損及市場公正價格之形成或客戶之權益。
槓桿交易商從事槓桿保證金契約交易不得有為自身或配合客戶利用本項交易進行併購或不法交易之情形。