24. (1) Every registered futures commission merchant or adviser shall maintain books and records necessary to record properly the futures commission merchant’s or adviser’s business and financial affairs.  O. Reg. 321/98, s. 14 (1). (2) All records may be kept by means of mechanical, electronic or other devices where such method of record keeping is not prohibited under other applicable legislation and the registrant, (a) takes adequate precautions, appropriate to the means used, to guard against the risk of falsification of the information recorded; and (b) provides a means for making the information available in an accurate and intelligible form within a reasonable time to any person lawfully entitled to examine the records.  R.R.O. 1990, Reg. 90, s. 24 (2). (3) Without restricting the generality of subsection (1), a registrant shall maintain each of the following books and records that, in the opinion of the Director, are appropriate to the registrant’s business: 1. Blotters, or other records of original entry, containing an itemized daily record of all trades in contracts, all receipts and disbursements of cash, all other debits and credits, the account for which each transaction was effected, the date of the transaction, the commodity futures exchange, the name of the dealer, if any, used by the registrant as the registrant’s agent to effect the trade and in the case of trades in commodity futures contracts, i. the commodity and quantity bought or sold, ii. the delivery month and year, iii. the price at which the contract was entered into, or in the case of trades in commodity futures options, iv. the type and number, v. the premium, vi. the commodity futures contract that is the subject of the commodity futures option, vii. the delivery month and year of the commodity futures contract that is the subject of the commodity futures option, viii. the declaration date, and ix. the striking price. 2. Ledgers or other records maintained in detail reflecting all the assets and liabilities, income and expense and capital accounts. 3. Ledger accounts or other records itemizing separately for each account of every customer all trades in contracts and all other debits and credits to the account setting forth, with respect to all securities and property received to margin, guarantee or to secure the trades or contracts of customers, i. a description of the securities or property received, ii. the date when received, iii. the identity of any deposit institution where such securities or property are segregated, iv. the dates of deposit and withdrawal from such deposit institutions, and v. the date of return of such securities or property to the customer or other disposition thereof, together with the facts and circumstances of such other disposition, and with respect to any investments of such money, proceeds or funds segregated for the benefit of customers, vi. the date on which such investments were made, vii. the identity of the person or company through or from whom such securities were purchased, viii. the amount invested, ix. a description of the securities invested in, x. the identity of the deposit institution, other dealer or dealer registered under the Securities Act where such securities are deposited, xi. the date of liquidation or other disposition and the money received on such disposition, and xii. the identity of the person or company to or through whom such securities were disposed. 4. Ledgers or other records reflecting, i. money, securities and property which must be segregated for the benefit of customers under section 46 of the Act, and ii. money borrowed and money loaned, together with a record of the collateral therefor and any substitutions in the collateral. 5. A commodity record or ledger showing separately for each commodity as of the trade date all long positions or short positions in commodity futures contracts carried for the registrant’s account or for the account of customers, and, in all cases, the name or designation of the account in which each position is carried. 6. An adequate record of each order and of any other instruction given or received with respect to a trade in a contract whether executed or unexecuted, showing, i. the terms and conditions of the order or instruction and of any modification or cancellation of the order or instruction, ii. the account to which the order or instruction relates, iii. where the order relates to an omnibus account, the component accounts within the omnibus account on whose behalf the order is to be executed and, if not dictated by the policy referred to in clause 27 (2) (h), the allocation among the component accounts intended on execution, iv. where the order or instruction is placed by an individual other than, A. the person in whose name the account is operated, or B. an individual duly authorized to place orders or instructions on behalf of a customer that is a company, the name, sales number or designation of the individual placing the order or instruction, v. the time of the entry of the order or instruction, and, where the order is entered pursuant to the exercise of discretionary power of a registrant or any employee of a registrant, a statement to that effect, vi. to the extent feasible, the time of execution or cancellation, and vii. the time of report of execution. 7. Copies or other records of confirmations required by sections 42 and 45 of the Act, statements of purchase and sale required by section 43 of the Act, monthly statements required by section 44 of the Act and copies of notice of all other debits and credits of money, securities, property and proceeds of loans and other items for the accounts of customers. 8. Subject to subsection 28 (1), a customer record in respect of each amount containing, i. the name and address of the beneficial owner and the guarantor, if any, of the account, and ii. where trading instructions are accepted from a person or company other than the customer, written authorization or ratification from the customer naming the person or company, but, in the case of a joint account or an account of a company, such records are required only in respect of the person or persons authorized to transact business for the account. 9. A record of the proof of money balances of all ledger accounts in the form of trial balances and a record of a reasonable calculation of minimum free capital, adjusted liabilities and capital required, prepared for each month within a reasonable time after the month.  R.R.O. 1990, Reg. 90, s. 24 (3); O. Reg. 321/98, s. 14 (2).