Securities and Exchange Act Article 86
A securities broker engaged by a principal to trade securities shall, in addition to preparing and delivering a trade report to the principal upon execution of a trade, also send a reconciliation statement to each of its principals at the end of each month.The particulars to be included in the trade report and the reconciliation statement referred to in the preceding paragraph shall be prescribed by an order of the Competent Authority.
中文原文 證券交易法第86條
證券經紀商受託買賣有價證券，應於成交時作成買賣報告書交付委託人，並應於每月底編製對帳單分送各委託人。
前項報告書及對帳單之記載事項，由主管機關以命令定之。
前項報告書及對帳單之記載事項，由主管機關以命令定之。