Securities Investor and Futures Trader Protection Act Article 37
A securities firm shall keep separate and independent from its assets the dedicated accounts it duly opens in accordance with laws and regulations for the deposit of customer monies and the assets it receives as a result of accepting customer orders in the course of business.A securities firm may not utilize the monies or assets referred to in the preceding paragraph except to make required payments or utilize assets on behalf of its customers.Creditors seeking payment of a securities firm's debt in respect of the securities firm's assets may not seek to attach or exercise other rights against the dedicated customer accounts or assets the securities firm receives as a result of accepting customer orders in the course of business referred to in paragraph 1.
中文原文 證券投資人及期貨交易人保護法第37條
證券商依法令開設存放客戶款項之專戶，及因業務接受客戶委託所取得之資產，與其自有財產，應分別獨立。
證券商除為其客戶辦理應支付款項或運用資產者外，不得動用前項款項或資產。
證券商就其自有財產所負債務，其債權人不得對第一項專戶款項及因業務接受客戶委託所取得之資產請求扣押或行使其他權利。
證券商除為其客戶辦理應支付款項或運用資產者外，不得動用前項款項或資產。
證券商就其自有財產所負債務，其債權人不得對第一項專戶款項及因業務接受客戶委託所取得之資產請求扣押或行使其他權利。