A managed futures enterprise shall deposit an operating bond of NT$25 million in a financial institution designated by the Competent Authority following completion of company registration.
The financial institution referred to in the preceding paragraph shall be a bank that is approved by the competent authority for custodial operations, and meets the conditions prescribed by the competent authority.
The operating bond referred to in paragraph 1 may be in the form of cash, domestic government bonds, or securities whose ratings by a credit rating institution approved or recognized by the Competent Authority are of a certain level or higher.
The operating bond deposited by a managed futures enterprise may not be deposited in multiple accounts, reported lost, or cancelled. No encumbrance may be created on either the underlying subject of the deposit or the custody certificates, nor may they be withdrawn or replaced by other items without the prior approval of the Competent Authority. However, an exception may be made for a withdrawal in connection with replacement of the operating bond with a different type of bond, provided that the total amount remains the same and that the circumstances of the change shall be reported to the Competent Authority within three days by the custodian institution.

A managed futures enterprise may not serve in any capacity as a guarantor, endorse negotiable instruments, or provide assets for use as collateral by others.

A managed futures enterprise may not purchase real estate except for operational purposes.

Funds possessed by a managed futures enterprise and not required for operational purposes may not be loaned to others or transferred for other uses. Utilization of funds shall be restricted to the following:
1. Bank deposits.
2. Purchase of domestic government bonds or securities whose rating by a credit rating institution approved or recognized by the Competent Authority is of a certain level or higher.
3. Purchase of treasury bonds, negotiable certificates of deposit, commercial papers, or other approved short-term notes or bills.
4. Other uses approved by the Competent Authority.

Managed futures enterprises shall produce financial reports in accordance with regulations, and within three months of the conclusion of each fiscal year, shall publish and submit to the Competent Authority an annual report jointly audited and certified by two or more practicing certified public accountants of a joint accounting firm approved by the Competent Authority pursuant to the Regulations Governing Approval for Auditing and Attestation of Financial Reports of Public Companies by Certified Public Accountants, and passed by the board of directors and recognized by the supervisors of the enterprise.
Reports submitted pursuant to the preceding paragraph shall be forwarded to the Competent Authority through the CNFA.