Regulations Governing Securities Firms Article 31-2
A securities firm engaging in proprietary trading of foreign securities or engaging in foreign derivative financial product transactions shall adopt handling procedures, which shall be implemented after approval by the board of directors, as shall any amendments thereto.The handling procedures under the preceding paragraph shall include all the following items:1. Trading principles and policies: shall include types of underlyings traded, trading or hedging strategies, setting of position limits.2. Trading procedures: shall include hierarchy of responsibility, trading process, division of powers and duties of relevant departments, procedures for preservation of trading records.3. Risk management measures: shall include risk management scope, risk management procedures, methods and frequency of position evaluation, production and review of position evaluation reports, irregularity reports and procedures for follow-up surveillance.4. Audit procedures: shall include internal audit and self-inspection, frequency and scope of audits, audit reports and procedures for correction and follow-up of deficiencies.
中文原文 證券商管理規則第31-2條
證券商自行買賣外國有價證券及從事外國衍生性金融商品交易，應訂定處理程序，經董事會通過後實施，修正時亦同。
前項處理程序應包括下列各項：
一、交易原則與方針：應包括交易標的種類、交易或避險策略、部位限額設定。
二、交易作業程序：應包括負責層級、交易流程、相關部門權責劃分、交易紀錄保存程序。
三、風險管理措施：應包括風險管理範圍、風險管理程序、部位評估方法及頻率、部位評估報告之製作及審查、異常情形之報告與後續監督程序。
四、查核程序：應包括內部稽核及自行檢查、查核頻率及範圍、查核報告及缺失改善追蹤程序。
前項處理程序應包括下列各項：
一、交易原則與方針：應包括交易標的種類、交易或避險策略、部位限額設定。
二、交易作業程序：應包括負責層級、交易流程、相關部門權責劃分、交易紀錄保存程序。
三、風險管理措施：應包括風險管理範圍、風險管理程序、部位評估方法及頻率、部位評估報告之製作及審查、異常情形之報告與後續監督程序。
四、查核程序：應包括內部稽核及自行檢查、查核頻率及範圍、查核報告及缺失改善追蹤程序。