A securities investment trust fund operated by a site that has not been approved by the exchange for a hedge account but has a regular trading account to engage in futures trading shall report to the exchange pursuant to the preceding subparagraph 二)证券投资信托事业所管理之证券投资信托基金依主管机关公告之证券投资信托事业运用证券投资信托基金从事证券相关商品交易应行注意事项规定，从事期货交易或持有期货交易契约未冲销部位者，应于每一营业日下午五时前，采媒体申报方式，依本公司电脑输入画面所列事项逐一输入。
The research starts with the stock index futures investment strategy , analyze speculation , arbitrage , hedge trade strategy , and expatiate accounting method , then the accounting information disclosure of the risk and income of these strategies . it considers fair value , risk measure information etc . , and combines them into the financial report system , predigest hedge accounting , and normalize margin account 从股指期货的投资策略入手，分析了股指期货的投机、套利及套期保值交易策略，并结合这些策略分别阐述了各自风险与收益的会计处理方法和会计信息披露。
If a securities firm approved by the competent authority to engage in futures trading in the domestic futures market wishes to apply for an exemption to position limits for hedging purposes , the firm shall complete and submit the " application for a securities firm to open a futures trading hedge account " ( form 1 ) together with the required supporting documentation to the exchange 一)经主管机关核准从事国内期货市场期货交易之证券商，因避险需求而拟申请豁免交易规则之部位限制规定者，应检具证券商设立期货交易避险帐户申请书(附表一) ，载明其应记载事项，连同应检附书件，向本公司申请。
The securities firm will be exempt from position limits required for each contract by their respective trading rules only after the exchange has approved the application and issued certifying documentation that may be used to open a hedge account with a futures commission merchant or convert an existing trading account into a hedge account 俟本公司同意并发给证明文件，凭以向期货商开设避险帐户或将原交易帐户变更为避险帐户，并由期货商函报本公司后，该证券商从事期货交易，始得豁免交易规则之部位限制规定。
If the national finance stabilization fund , the civil servant pension fund , the labor pension fund , the labor insurance fund , the funds operated by the directorate general of postal remittances and savings bank , and other financial and insurance institutions wish to apply for an exemption from position limits for hedging purposes , the fund or institution shall complete and submit the " application for juristic person to open futures trading hedge account " ( form 4 ) together with the required supporting documentation to the exchange 五)国家金融安定基金、公务人员退休抚恤基金、劳工退休基金、劳工保险基金、邮政储金汇业局所管理之邮政资金、金融及保险机构，因避险需求而拟申请豁免交易规则之部位限制规定者，应检具法人机构设立期货交易避险帐户申请书(附表四) ，载明其应记载事项，连同应检附书件，向本公司申请。
The fund or institution will be exempt from position limits required for each contract by their respective trading rules only after the exchange has approved the application and issued certifying documentation that may be used to open a hedge account with a futures commission merchant or convert an existing trading account into a hedge account 俟本公司同意并发给证明文件，凭以向期货商开设避险帐户或将原交易帐户变更为避险帐户，并由期货商函报本公司后，该法人机构从事期货交易，始得豁免交易规则之部位限制规定。
