When operating brokerage business, securities companies shall set up separate securities and money accounts for customers and shall separately manage the securities and money delivered to them by the customers.

• 第一百三十八条证券公司办理经纪业务,必须为客户分别开立证券和资金帐户,并对客户交付的证券和资金按户分帐管理,如实进行交易记录,不得作虚假记载。