Regulations Governing Foreign Exchange Brokers Article 11

A foreign exchange broker is required to set aside reserves against losses from incorrect execution of order on a monthly basis.The aforesaid reserves may not be drawn on except for offsetting losses incurred from incorrect execution of orders or with the approval of the Bank.
中文原文 外匯經紀商管理辦法第11條
外匯經紀商應按月提列錯帳損失準備。
前項錯帳損失準備,除彌補錯帳所發生損失或本行同意者外,不得支用之。

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