Monthly confirmation statements
26.—(1)  A commodity futures broker shall furnish in writing to each customer, as of the close of the last business day of each month or as of any regular monthly date selected, except for accounts in which there are neither positions at the end of the statement period nor any changes to the account balance since the prior statement period, but in any event not less frequently than once every 3 months, a statement which clearly shows for each customer —
(a)the positions with prices at which acquired;
(b)the net unrealised profits or losses in all positions marked to the market;
(c)the amount of funds belonging to the customer carried with the commodity futures broker; and
(d)a detailed accounting of all financial charges and credits to the customer’s account during the monthly reporting period, including all funds received from or disbursed to the customer and realised profits and losses belonging to the customer.
(2)  The requirements of paragraph (1) shall not apply if the customer is a commodity futures broker.