Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities Article 27
Securities firms accepting orders to trade foreign securities shall prepare monthly reconciliation statements and send such to the principals for their review before the tenth day of the subsequent month.When there is no record of trades for the current month in the account of the principal, the frequency with which reconciliation statements are sent shall be handled in accordance with the regulations prescribed by the securities dealers association.
中文原文 證券商受託買賣外國有價證券管理規則第27條
證券商受託買賣外國有價證券，應按月編製對帳單，於次月十日前分送委託人查對。
委託人帳戶當月無成交紀錄者，對帳單交付頻率，應依證券商同業公會所定之管理辦法辦理。
委託人帳戶當月無成交紀錄者，對帳單交付頻率，應依證券商同業公會所定之管理辦法辦理。