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1     Table of Mandatory Preservation Periods for Accounts, Statements, Vouchers, and Certificates of Futures Commission Merchants and Clearing Members
┌───────────────────────┬──────┐
│Account/Statement/Voucher/Certificate         │Preservation│
│Class and Title                               │Period      │
│                                              │(years)     │
├───────────────────────┼──────┤
│1. Accounting statements                      │            │
├───────────────────────┼──────┤
│(1) Annual financial report Annual consolidat-│10          │
│ed financial report shall include (i) through │            │
│(v); annual parent company only financial rep-│            │
│ort and annual individual financial report    │            │
│shall include (i) through (vii).              │            │
│(i) Balance sheet.                            │            │
│(ii) Statement of comprehensive income.       │            │
│(iii) Statement of changes in equity.         │            │
│(iv) Statement of cash flows.                 │            │
│(v) Supplementary schedules of the accompanyi-│            │
│ng notes to the financial statements, includi-│            │
│ng the statement of customer margin account   │            │
│balances.                                     │            │
│(vi) Statement of major accounting items.     │            │
│(vii) Other disclosures.                      │            │
├───────────────────────┼──────┤
│(2) Interim financial report                  │            │
├───────────────────────┼──────┤
│Interim consolidated financial report and     │10          │
│interim individual financial report shall     │            │
│include (i) through (v); semi-annual parent   │            │
│company only financial report and semi-annual │            │
│individual financial report shall include (i) │            │
│through (vi).                                 │            │
│(i) Balance sheet                             │            │
│(ii) Statement of comprehensive income        │            │
│(iii) Statement of changes in equity          │            │
│(iv) Statement of cash flows                  │            │
│(v) Supplementary schedules of the            │            │
│    accompanying notes to the financial       │            │
│    statements, including the statement of    │            │
│    customer margin account balances          │            │
│(vi) Statement of major accounting items      │            │
├───────────────────────┼──────┤
│(3) Daily report                              │            │
├───────────────────────┼──────┤
│(i) Daily statement of accounting items       │1           │
├───────────────────────┼──────┤
│(ii) Daily statement of trades for own account│1           │
├───────────────────────┼──────┤
│(iii) Daily operations statement of trades for│5           │
│customers' accounts                           │            │
├───────────────────────┼──────┤
│(iv) Daily statement of margin calls to       │5           │
│customers                                     │            │
├───────────────────────┼──────┤
│(v) Daily statement of trader's equity        │5           │
├───────────────────────┼──────┤
│(vi) Daily statement of dealing department    │5           │
│equity                                        │            │
├───────────────────────┼──────┤
│(vii) Margin withdrawal application           │5           │
├───────────────────────┼──────┤
│(viii) Transaction list                       │5           │
├───────────────────────┼──────┤
│(ix) Summary of margin collection payment     │1           │
├───────────────────────┼──────┤
│(x) Summary of position adjustments           │1           │
├───────────────────────┼──────┤
│(xi) Trading summary                          │1           │
├───────────────────────┼──────┤
│A futures commission merchant that is an      │            │
│individual clearing member shall preserve the │            │
│following, in addition to the daily reports in│            │
│(i) through (xi):                             │            │
├───────────────────────┼──────┤
│(i) Clearing margin deposit notice            │5           │
├───────────────────────┼──────┤
│(ii) Clearing margin withdrawal application   │5           │
├───────────────────────┼──────┤
│(iii) Summary of clearing margin collection/  │1           │
│payment                                       │            │
├───────────────────────┼──────┤
│A futures commission merchant that is a       │            │
│general clearing member shall also preserve   │            │
│the following, in addition to the daily       │            │
│reports in (i) through (xi):                  │            │
├───────────────────────┼──────┤
│(i) Daily operations statement of clearing for│5           │
│customers' accounts                           │            │
├───────────────────────┼──────┤
│(ii) Daily statement of futures commission    │5           │
│merchant's equity                             │            │
├───────────────────────┼──────┤
│(iii) Clearing margin deposit notice          │5           │
├───────────────────────┼──────┤
│(iv) Clearing margin withdrawal application   │5           │
├───────────────────────┼──────┤
│(v) Summary of clearing margin collection/    │1           │
│payment                                       │            │
├───────────────────────┼──────┤
│(vi) Daily statement of margin calls to       │5           │
│futures commission merchants                  │            │
├───────────────────────┼──────┤
│A special clearing members shall preserve the │            │
│following:                                    │            │
├───────────────────────┼──────┤
│(i) Daily statement of accounting items       │1           │
├───────────────────────┼──────┤
│(ii) daily operations statement of clearing   │5           │
│for customers' accounts                       │            │
├───────────────────────┼──────┤
│(iii) daily statement of margin calls to      │5           │
│futures commission merchants                  │            │
├───────────────────────┼──────┤
│(iv) daily statement of futures commission    │5           │
│merchant's equity                             │            │
├───────────────────────┼──────┤
│(v) Clearing margin deposit notice            │5           │
├───────────────────────┼──────┤
│(vi) Clearing margin withdrawal application   │5           │
├───────────────────────┼──────┤
│(vii) Summary of clearing margin collection/  │1           │
│payment                                       │            │
├───────────────────────┼──────┤
│(viii) Transaction list                       │5           │
├───────────────────────┼──────┤
│(ix) Summary of position adjustments          │1           │
├───────────────────────┼──────┤
│(x) Trading summary                           │1           │
├───────────────────────┼──────┤
│(xi) Margin withdrawal application            │5           │
├───────────────────────┼──────┤
│(xii) Summary of margin collection/payment    │1           │
├───────────────────────┼──────┤
│(4) Monthly report                            │            │
├───────────────────────┼──────┤
│(i) Monthly statement of accounting items     │1           │
├───────────────────────┼──────┤
│(ii) Monthly reconciliation statement         │2           │
├───────────────────────┼──────┤
│(iii) Monthly statement of financial ratios   │1           │
├───────────────────────┼──────┤
│(iv) Profile of revenue/expenditures          │1           │
├───────────────────────┼──────┤
│(v) Monthly trading volume statement          │2           │
├───────────────────────┼──────┤
│(vi) Monthly open position statement          │2           │
├───────────────────────┼──────┤
│(vii) Monthly clearing volume statement       │2           │
├───────────────────────┼──────┤
│(viii) Balance sheet                          │5           │
├───────────────────────┼──────┤
│(ix) Statement of comprehensive income        │5           │
├───────────────────────┼──────┤
│(x) Spreadsheet of adjusted net capital        │5           │
├───────────────────────┼──────┤
│2. Account books                              │            │
├───────────────────────┼──────┤
│(i) Journals (including daily statements used │10          │
│in place of daybooks)                         │            │
├───────────────────────┼──────┤
│(ii) General ledger                           │10          │
├───────────────────────┼──────┤
│(iii) Subsidiary ledger                       │10          │
├───────────────────────┼──────┤
│(iv) Memorandum book                          │5           │
├───────────────────────┼──────┤
│3. Accounting documents as per the Commercial │Same as     │
│Accounting Act                                │above       │
├───────────────────────┼──────┤
│4. Business vouchers                          │            │
├───────────────────────┼──────┤
│(i) Trading report                            │5           │
├───────────────────────┼──────┤
│(ii) Consignment order (for executed          │5           │
│transactions)                                 │            │
├───────────────────────┼──────┤
│(iii) Purchase/sale order records and those   │5           │
│order records stored in computer files (for   │            │
│orders placed over a telephone voice menu     │            │
│system, the Internet, dedicated line, closed  │            │
│private network, or other electronic          │            │
│transaction means, or for which the trading   │            │
│order forms are completed electronically by   │            │
│the futures commission merchant)              │            │
├───────────────────────┼──────┤
│(iv)  Order confirmation, execution report    │5           │
├───────────────────────┼──────┤
│(v)   Application document/form               │5           │
├───────────────────────┼──────┤
│(vi)  Account opening contract                │For the     │
│                                              │duration of │
│                                              │the contract│
│                                              │and 5 years │
│                                              │after the   │
│                                              │contract's  │
│                                              │rescission  │
├───────────────────────┼──────┤
│(vii) Consignment contract with principal     │At least 5  │
│                                              │years after │
│                                              │extinguishme│
│                                              │of the      │
│                                              │principal-ag│
│                                              │ent         │
│                                              │relationship│
├───────────────────────┼──────┤
│(viii) Copies and records of trading analysis │At least 5  │
│report                                        │years from  │
│                                              │presentation│
├───────────────────────┼──────┤
│(ix) Promotional and advertising materials and│2           │
│related records                               │            │
├───────────────────────┼──────┤
│(x) Other futures trading-related documents   │1           │
├───────────────────────┼──────┤
│5. The computation of the preservation periods│            │
│   in this Table shall commence from the      │            │
│   completion of annual book closing          │            │
│   procedures for the given fiscal year (i.e. │            │
│   when the final accounts have been approved │            │
│   by the shareholders meeting; where any     │            │
│   other applicable act or regulation         │            │
│   otherwise prescribes a longer preservation │            │
│   period for a document specified in this    │            │
│   Table, the provisions thereof shall govern.│            │
├───────────────────────┼──────┤
│6. A futures commission merchant or clearing  │            │
│   member whose accounts, statements,         │            │
│   vouchers, or certificates are damaged,     │            │
│   reduced in number, or lost by accident or  │            │
│   force majeure event shall, within 15 days  │            │
│   from occurrence report the same by letter, │            │
│   annexing a complete account thereof, to the│            │
│   TAIFEX for recordation, and the TAIFEX may │            │
│   dispatch personnel to carry out on-site    │            │
│   investigation where necessary.             │            │
├───────────────────────┼──────┤
│7. If a futures commission merchant or        │            │
│   clearing member handles its accounting data│            │
│   electronically in accordance with Article  │            │
│   40 of the Business Accounting Act and the  │            │
│   Regulations Governing the Electronic       │            │
│   Handling of Accounting Data by Business    │            │
│   Entities, it may store its accounting      │            │
│   reports including daily and monthly reports│            │
│   and its account books, and its business    │            │
│   vouchers including trading reports, order  │            │
│   confirmations, and execution reports, in   │            │
│   computer media, and without exception shall│            │
│   store in computer media the trading order  │            │
│   records for trading orders placed over a   │            │
│   telephone voice menu system, the Internet, │            │
│   dedicated line, closed private network, or │            │
│   other electronic transaction means or for  │            │
│   which the trading order forms are completed│            │
│   electronically by the futures commission   │            │
│   merchant, and shall print out the same per │            │
│   the prescribed format and actual needs. If │            │
│   a futures commission merchant or clearing  │            │
│   member does not handle its accounting data │            │
│   electronically in accordance with Article  │            │
│   40 of the Business Accounting Act and the  │            │
│   Regulations Governing the Electronic       │            │
│   Handling of Accounting Data by Business    │            │
│   Entities, it may store its business        │            │
│   vouchers including trading reports, order  │            │
│   confirmations, and execution reports, in   │            │
│   computer media, and also shall store in    │            │
│   computer media the trading order records   │            │
│   for trading orders placed over a telephone │            │
│   voice menu system, the Internet, dedicated │            │
│   line, closed private network, or other     │            │
│   electronic transaction means or for which  │            │
│   the trading order forms are completed      │            │
│   electronically by the futures commission   │            │
│   merchant, and shall print out the same per │            │
│   the prescribed format and actual needs. The│            │
│   period for which the information stored in │            │
│   computer media shall be preserved shall be │            │
│   in accordance with the preservation periods│            │
│   for accounts, statements, vouchers, and    │            │
│   certificates as listed in this Table. If   │            │
│   any other applicable act or regulation     │            │
│   otherwise prescribes a longer preservation │            │
│   period for a document specified in this    │            │
│   Table, the provisions thereof shall govern.│            │
│                                              │            │
│   The following requirements shall be        │            │
│   complied with when carrying out the        │            │
│   operations under the preceding paragraph of│            │
│   using computer media to store trading      │            │
│   reports, order confirmations, and execution│            │
│   reports, and to store trading order        │            │
│   records for trading orders placed over a   │            │
│   telephone voice menu system, the Internet, │            │
│   dedicated line, closed private network, or │            │
│   other electronic transaction means or for  │            │
│   which the trading order forms are completed│            │
│   electronically by the futures commission   │            │
│   merchant:                                  │            │
│(1) Use electronic storage media that can     │            │
│neither be edited nor erased, and complete    │            │
│the preparation of the records on the trade   │            │
│date.                                         │            │
│(2) Create a complete index of the records and│            │
│procedures for managing them.                 │            │
│(3) A dedicated person must be responsible for│            │
│management of the records, and it must be     │            │
│possible to convert the electronically stored │            │
│data to hardcopy format at any time without   │            │
│notice.                                       │            │
└───────────────────────┴──────┘
    Table of Mandatory Preservation Periods for Accounts, Statements, Vouchers, and Certificates of Futures Commission Merchants and Clearing Members
┌───────────────────────┬──────┐
│Account/Statement/Voucher/Certificate         │Preservation│
│Class and Title                               │Period      │
│                                              │(years)     │
├───────────────────────┼──────┤
│1. Accounting statements                      │            │
├───────────────────────┼──────┤
│(1) Annual financial report Annual consolidat-│10          │
│ed financial report shall include (i) through │            │
│(v); annual parent company only financial rep-│            │
│ort and annual individual financial report    │            │
│shall include (i) through (vii).              │            │
│(i) Balance sheet.                            │            │
│(ii) Statement of comprehensive income.       │            │
│(iii) Statement of changes in equity.         │            │
│(iv) Statement of cash flows.                 │            │
│(v) Supplementary schedules of the accompanyi-│            │
│ng notes to the financial statements, includi-│            │
│ng the statement of customer margin account   │            │
│balances.                                     │            │
│(vi) Statement of major accounting items.     │            │
│(vii) Other disclosures.                      │            │
├───────────────────────┼──────┤
│(2) Interim financial report                  │            │
├───────────────────────┼──────┤
│Interim consolidated financial report and     │10          │
│interim individual financial report shall     │            │
│include (i) through (v); semi-annual parent   │            │
│company only financial report and semi-annual │            │
│individual financial report shall include (i) │            │
│through (vi).                                 │            │
│(i) Balance sheet                             │            │
│(ii) Statement of comprehensive income        │            │
│(iii) Statement of changes in equity          │            │
│(iv) Statement of cash flows                  │            │
│(v) Supplementary schedules of the            │            │
│    accompanying notes to the financial       │            │
│    statements, including the statement of    │            │
│    customer margin account balances          │            │
│(vi) Statement of major accounting items      │            │
├───────────────────────┼──────┤
│(3) Daily report                              │            │
├───────────────────────┼──────┤
│(i) Daily statement of accounting items       │1           │
├───────────────────────┼──────┤
│(ii) Daily statement of trades for own account│1           │
├───────────────────────┼──────┤
│(iii) Daily operations statement of trades for│5           │
│customers' accounts                           │            │
├───────────────────────┼──────┤
│(iv) Daily statement of margin calls to       │5           │
│customers                                     │            │
├───────────────────────┼──────┤
│(v) Daily statement of trader's equity        │5           │
├───────────────────────┼──────┤
│(vi) Daily statement of dealing department    │5           │
│equity                                        │            │
├───────────────────────┼──────┤
│(vii) Margin withdrawal application           │5           │
├───────────────────────┼──────┤
│(viii) Transaction list                       │5           │
├───────────────────────┼──────┤
│(ix) Summary of margin collection payment     │1           │
├───────────────────────┼──────┤
│(x) Summary of position adjustments           │1           │
├───────────────────────┼──────┤
│(xi) Trading summary                          │1           │
├───────────────────────┼──────┤
│A futures commission merchant that is an      │            │
│individual clearing member shall preserve the │            │
│following, in addition to the daily reports in│            │
│(i) through (xi):                             │            │
├───────────────────────┼──────┤
│(i) Clearing margin deposit notice            │5           │
├───────────────────────┼──────┤
│(ii) Clearing margin withdrawal application   │5           │
├───────────────────────┼──────┤
│(iii) Summary of clearing margin collection/  │1           │
│payment                                       │            │
├───────────────────────┼──────┤
│A futures commission merchant that is a       │            │
│general clearing member shall also preserve   │            │
│the following, in addition to the daily       │            │
│reports in (i) through (xi):                  │            │
├───────────────────────┼──────┤
│(i) Daily operations statement of clearing for│5           │
│customers' accounts                           │            │
├───────────────────────┼──────┤
│(ii) Daily statement of futures commission    │5           │
│merchant's equity                             │            │
├───────────────────────┼──────┤
│(iii) Clearing margin deposit notice          │5           │
├───────────────────────┼──────┤
│(iv) Clearing margin withdrawal application   │5           │
├───────────────────────┼──────┤
│(v) Summary of clearing margin collection/    │1           │
│payment                                       │            │
├───────────────────────┼──────┤
│(vi) Daily statement of margin calls to       │5           │
│futures commission merchants                  │            │
├───────────────────────┼──────┤
│A special clearing members shall preserve the │            │
│following:                                    │            │
├───────────────────────┼──────┤
│(i) Daily statement of accounting items       │1           │
├───────────────────────┼──────┤
│(ii) daily operations statement of clearing   │5           │
│for customers' accounts                       │            │
├───────────────────────┼──────┤
│(iii) daily st