Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
A securities firm shall distribute any loss or income incurred on any instrument in which it invests within the scope of Article 10, paragraph 2, among customers based on the percentage of their respective investment amount and other agreed terms and conditions, and in the case of income, shall either use the proceeds for further reinvestment together with other existing funds or otherwise return the proceeds to the customers.
A securities firm conducting business relating to custody and investment of funds on behalf of customers shall be fully responsible for any loss incurred as a result of its operational error and for that matter may not prejudice the interest of the customer.
- Operating Rules for Custody and Investment of Funds by Securities Firms on Behalf of Customers § 10 (2015.03.31)