Regulations Governing Securities Firms Article 30-1

A securities firm operating derivative financial product business may not damage fair market price formation or investor rights and interests when conducting hedging operations or when calculating product gains or carrying out settlement upon cancellation or expiration.
中文原文 證券商管理規則第30-1條
證券商經營衍生性金融商品業務進行避險操作或於計算商品收益、解約或到期結算時,不得損及市場公正價格之形成或投資人之權益。

English translation for reference only; the Chinese text prevails. Not legal advice.