Regulations Governing Securities Firms Article 42
A securities firm accepting brokerage orders to trade securities shall prepare a trade report for signing/sealing by the customer after the customer executes a trade. However, if the securities firm is concurrently operated by a financial institution and the delivery of funds for trading the securities can be verified through the separate deposit account of the customer, preparation of a trade report is not required.If the trade report referred to in the preceding paragraph is to be confirmed by an agent engaged by the customer to trade securities on its behalf, a power of attorney issued by the customer shall be provided.If the funds and securities of the customers of a securities firm accepting brokerage orders to trade securities are settled through book-entry transfer, or trade confirmation has been carried out and records have been kept, the signing/sealing referred to in paragraph 1 above is not required to be done, and Article 27, paragraph 1 of the Regulations Governing Book-Entry Operations for Centrally Deposited Securities regarding passbook entries shall not apply.
中文原文 證券商管理規則第42條
證券商受託買賣有價證券，應於客戶成交後，製作買賣報告書，交由客戶簽章。
但金融機構兼營之證券商，對客戶買賣證券價款之收付，因客戶設有存款專戶可資查對者，得免製作買賣報告書。
前項買賣報告書，客戶如係委託代理人代理買賣而由代理人確認者，須檢附本人之委託書。
證券商受託買賣有價證券，其客戶買賣款券之交割，如均採帳簿劃撥方式，或已辦理交易確認並留存紀錄者，得免辦理第一項之簽章，並不適用有價證券集中保管帳簿劃撥作業辦法第二十七條第一項有關登載存摺之規定。
但金融機構兼營之證券商，對客戶買賣證券價款之收付，因客戶設有存款專戶可資查對者，得免製作買賣報告書。
前項買賣報告書，客戶如係委託代理人代理買賣而由代理人確認者，須檢附本人之委託書。
證券商受託買賣有價證券，其客戶買賣款券之交割，如均採帳簿劃撥方式，或已辦理交易確認並留存紀錄者，得免辦理第一項之簽章，並不適用有價證券集中保管帳簿劃撥作業辦法第二十七條第一項有關登載存摺之規定。