Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 16
A bank shall not use financial derivatives to embellish or manipulate financial statements on its own behalf or on behalf of a customer by, for examples, deferring or concealing losses, falsely reporting earnings, or recognizing earnings early. In options transactions, a bank shall heed to avoid using premiums (especially for long-term or extremely short-term options) to embellish financial statements, which would lead to frauds.
中文原文 銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法第16條
銀行不得利用衍生性金融商品遞延、隱藏損失或虛報、提前認列收入或幫助客戶遞延、隱藏損失或虛報、提前認列收入等粉飾或操縱財務報表之行為。
選擇權交易應注意避免利用權利金（尤其是期限長或極短期之選擇權）美化財務報表，進而引發弊端。
選擇權交易應注意避免利用權利金（尤其是期限長或極短期之選擇權）美化財務報表，進而引發弊端。