Standards Governing the Establishment of Securities Firms Article 16-2
An FCM that applies to concurrently operate securities business shall, except as otherwise provided by law, establish an independent department dedicated to handling securities business. That department's operations and accounting must be independent.
中文原文 證券商設置標準第16-2條
期貨商申請兼營證券業務者，除其他法律另有規定者外，應設立獨立部門專責辦理證券業務，該部門之營業及會計必須獨立。