A futures clearing house shall deposit an operation bond to the National Treasury after it obtained the approval from and registered with the FSC. A futures clearing house concurrently operated by a futures exchange or other institutions is subject to the same requirement after it obtained the permission from the FSC.
The amount of above referred operation bond shall be five percent (5%) of its paid-in capital, and shall be deposited in cash, government bond or financial bond. For a futures clearing house which is concurrently operated by a futures exchange or other institutions, the operation bond shall be five percent (5%) of its designated operation fund.

A futures clearing house shall make a public announcement and report to the FSC within two months after the end of its semi-annual fiscal year and three months after the end of its fiscal year, its financial report audited and certified by an accountant, and adopted by the Board resolution and recognized by the supervisors.
Where the annual financial report recognized by the shareholders meeting and the annual financial report publicly announced and reported to the FSC are not identical, the futures clearing house shall publicly announce and report to the FSC within two days from the occurrence of the event.
The futures clearing house shall produce an annual report for distribution to the shareholders at the shareholders meeting, and further report to the FSC.
Within the first ten days of each month, the futures clearing house shall report to the FSC the monthly accounting summary, assets and liabilities statement (balance sheet), and statement of comprehensive income for the previous month.

A futures clearing house may not lend the clearing and settlement fund to others or use it for other purposes, and such fund may only be used for the following purposes:
1. bank deposit;
2. purchasing treasury bond and government bond;
3. other purposes approved by the FSC.
The maximum amount which is permitted to be used for the purpose specified in Item two of the preceding Paragraph shall not exceed fifty percent of the balance of the settlement and clearing fund.
A futures clearing house shall enter into a custody agreement regarding the time deposit, treasury bond or government bond as referred to in Paragraph 1 with the bank where the designated account was opened; and the said time deposit, treasury bond or government bond shall be kept in custody by the said bank.

A futures clearing house shall, in accordance with Article 53 of the Act, allocate compensation reserve funds separately for on-exchange and off-exchange futures trading and shall for each such compensation reserve fund initially deposit a lump-sum amount of NT$500,000,000 and subsequently continue to deposit twenty percent (20%) of the income from clearing and settlement fee within 15 days after the end of each quarter, provided that this requirement does not apply once a separate compensation reserve fund's total deposit amount equals 1.5 times the authorized capital amount or allocated operating capital amount of the futures clearing house.
The separately allocated and deposited compensation reserve funds referred to in the preceding Paragraph shall be deposited in different dedicated accounts at a bank that has been approved by the FSC to engage in custodian business.
A futures clearing house shall not lend its compensation reserve funds to others or use them for other purposes, and their usage shall be limited to the following purposes:
1. bank deposit;
2. purchasing treasury bond and government bond;
3. other purposes as approved by the FSC.
A futures clearing house shall enter into a custody agreement regarding the time deposit, treasury bond or government bond as referred to in the preceding Paragraph with the bank where the designated account was opened; the said time deposit, treasury bond or government bond shall be kept in custody by the said bank; there may not be separate storage, reporting of losses, or cancellation of contracts. Encumbrances may not be created on the objects deposited and the certificates of deposit, and without the approval of the FSC, no withdrawals or replacements may be made.

A futures clearing house shall allocate a special reserve from its annual after-tax profit.
The annual special reserve allocation as referred to in the preceding Paragraph may not exceed 80 percent, and shall be designated by the FSC according to the futures clearing house's profitability.
The special reserve as referred to in Paragraph 1 may not be used for purposes other than making up losses of the company or those approved by the FSC.

A futures clearing house shall draft the handling procedure for the acquisition or disposition of its property and equipment and report such procedure to the FSC for approval. The above requirement shall also apply to any amendment to the procedure.
In case where the amount of each acquisition or disposition exceeds NT$50,000,000 or the transaction amount with the same counterparty within one year has cumulatively reached NT$50,000,000 or more, a futures clearing house shall follow the procedure referred in the preceding Paragraph.
A futures clearing house which acquires or disposes its property and equipment in accordance with the rules set forth in the preceding Paragraph shall publicly announce and submit a report to the FSC containing the following items and related materials within two days after its Board of Directors adopted the resolution in this connection:
1. the name and nature of the acquired or disposed asset;
2. the location, size and appraisal result of the real property by the professional appraisal institution;
3. the transaction counterpart; if the counterpart is a related person, their mutual relationship;
4. the owner, transaction price, and registration date of the previous transfer;
5. the transaction price or estimated price for current transaction;
6. the condition of delivery or payment;
7. the method of conclusion of this transaction (e.g. bidding, price comparison or price negotiation).
8. where there is a broker, the broker who handled the transaction and the brokerage fee;
9. purposes or usage of the acquisition or disposition.

A futures clearing house shall prepare the following documents at its business place for the FSC's review and auditing:
1. documents related to clearing, settlement, surveillance, and administration of the margin and premium;
2. reports and documents related to the auditing of the finance and business of the clearing members.
With regards to the preservation period, except otherwise prescribed by the Commercial Accounting Law and other related rules regarding the preservation period of the documents referred to in the preceding Paragraph, a futures clearing house shall prescribe a preservation period and report to the FSC for review and recordation.

A futures clearing house shall prepare and keep at designated locations the clearing members' finance and business materials for public access.
The designated locations referred to in the preceding Paragraph are main business place of a futures clearing house, the Chinese National Futures Association, the Securities and Futures Institute, and other institutions or groups designated by the FSC.