The Act Governing Bills Finance Business Article 22

If a Bills Finance Company certifies, underwrites, brokers or trades in Short-Term Bills or bonds, as referred to in the first paragraph of the preceding article, it shall record the time, type, amount and customer name for each transaction.A financial institution concurrently engaging in Bills Finance business shall be subject to the preceding paragraph.
中文原文 票券金融管理法第22條
票券金融公司辦理前條第一項短期票券或債券之簽證、承銷、經紀或自營業務,應詳實記錄交易之時間、種類、數量、金額及顧客名稱。
兼營票券金融業務之金融機構辦理票券金融業務,準用前項之規定。

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