Regulations Governing the Trading of Financial Derivatives by Bills Finance Companies Article 4
A bills finance company shall establish a financial derivatives trading procedure. After such procedure is passed by its board of directors, the bills finance company will implement it and file it with the Competent Authority for reference. The preceding provision also applies to any subsequent revision of the procedure.The auditing unit of the bills finance company should be involved in the establishment or revision of the financial derivatives trading procedure mentioned in the preceding paragraph. The procedure shall contain at least the following particulars:1. Trading principles and directions: Including the types of financial derivative transaction the company may engage in, major counterparties of trade, trading or operating strategies, and limits on aggregate and individual positions.2. Operating procedure: Including hierarchy of authority, executive departments, authorization limits, division of responsibilities, and trading process.3. Internal control systems: Including risk management (management of credit, market, liquidity, operation, and legal and system risks), operating and management rules, procedure for preservation of trading records, valuation method and frequency, irregular trade reporting system, and management mechanisms for preventing conflict of interest and insider trading.4. Internal audit system: Including the internal audit framework, audit frequency, scope of audit, audit report submission procedure, and improvement and follow-up of deficiencies.5. Accounting system: Including the accounting and account entry procedure, recognition of profit (loss), and disclosure of financial reports.6. Items to be reported to the board of directors regularly: Including gross and net amount of open contracts, status of compliance with the financial derivatives trading procedure, assessment of trading or operating performance, and risk assessment report.7. Customer protection system if engaging in financial derivatives transactions as a business entity: Including the procedures for understanding the trading capability of the customer, risk disclosure, and handling of customer complaints.
中文原文 票券金融公司從事衍生性金融商品交易管理辦法第4條
票券金融公司應訂定從事衍生性金融商品交易處理程序，經董事會通過後實施，並報主管機關備查。
修正時，亦同。
前項所稱從事衍生性金融商品交易處理程序，應有稽核單位參與訂定或修正，並載明以下項目：
一、交易原則與方針：應包括從事衍生性金融商品交易之種類、主要交易對象、交易或經營策略、全部及個別部位限額設定。
二、作業程序：應包括負責層級、執行部門、授權額度、權責劃分及交易流程。
三、內部控制制度：應包括風險管理（指信用、市場、流動性、作業、法律及系統等風險管理）、作業及管理規章、交易紀錄保存程序、評價方法及頻率、異常情形報告系統、防範利益衝突及內線交易行為之管理機制。
四、內部稽核制度：應包括內部稽核架構、查核頻率、查核範圍、稽核報告提報程序及缺失改善追蹤。
五、會計處理制度：應包括會計帳務與分錄處理程序、損益認列及財務報告之揭露。
六、定期向董事會報告之項目：應包括未到期契約之總額及淨額、遵守從事衍生性金融商品交易處理程序情形、交易或經營績效評估、風險評估報告。
七、以營業人身分經營衍生性金融商品業務者之客戶權益保障制度：應包括瞭解客戶交易能力、風險告知與揭露、客戶申訴處理程序。
修正時，亦同。
前項所稱從事衍生性金融商品交易處理程序，應有稽核單位參與訂定或修正，並載明以下項目：
一、交易原則與方針：應包括從事衍生性金融商品交易之種類、主要交易對象、交易或經營策略、全部及個別部位限額設定。
二、作業程序：應包括負責層級、執行部門、授權額度、權責劃分及交易流程。
三、內部控制制度：應包括風險管理（指信用、市場、流動性、作業、法律及系統等風險管理）、作業及管理規章、交易紀錄保存程序、評價方法及頻率、異常情形報告系統、防範利益衝突及內線交易行為之管理機制。
四、內部稽核制度：應包括內部稽核架構、查核頻率、查核範圍、稽核報告提報程序及缺失改善追蹤。
五、會計處理制度：應包括會計帳務與分錄處理程序、損益認列及財務報告之揭露。
六、定期向董事會報告之項目：應包括未到期契約之總額及淨額、遵守從事衍生性金融商品交易處理程序情形、交易或經營績效評估、風險評估報告。
七、以營業人身分經營衍生性金融商品業務者之客戶權益保障制度：應包括瞭解客戶交易能力、風險告知與揭露、客戶申訴處理程序。