A public company engaging in derivatives trading shall adopt the following risk management measures:
- Risk management shall address credit, market, liquidity, cash flow, operational, and legal risks.
- Personnel engaged in derivatives trading may not serve concurrently in other operations such as confirmation and settlement.
- Risk measurement, monitoring, and control personnel shall be assigned to a different department that the personnel in the preceding subparagraph and shall report to the board of directors or senior management personnel with no responsibility for trading or position decision-making.
- Derivatives trading positions held shall be evaluated at least once per week; however, positions for hedge trades required by business shall be evaluated at least twice per month. Evaluation reports shall be submitted to senior management personnel authorized by the board of directors.
- Other important risk management measures.