Regulations Governing Securities Firms Article 31
A securities firm operating the business of proprietary trading of securities shall adopt a trading policy and related procedures. Except as otherwise provided by the FSC, the operational procedures for trade analysis, decision-making, execution, change, and review shall be included in its internal control system.The materials referred to in the preceding paragraph shall be recorded in chronological order and kept in files. They shall be preserved for a period of not less than 5 years.
中文原文 證券商管理規則第31條
證券商經營自行買賣有價證券業務，應訂定買賣政策及相關處理程序，除本會另有規定外，買賣之分析、決策、執行、變更及檢討等作業程序應納入其內部控制制度。
前項之資料，應按時序記載並建檔保存，其保存期限不得少於五年。
前項之資料，應按時序記載並建檔保存，其保存期限不得少於五年。