• Font Size:
  • S
  • M
  • L
友善列印
WORD

Article Content

Title:

Table of Mandatory Preservation Periods for Accounts, Statements, Vouchers, and Certificates of Securities Firms  CH

Amended Date: 2012.07.04
1
┌───────────────────────┬──────┐
│Tittle of Accounting Statements and Vouchers  │Preservation│
│                                              │Year        │
├───────────────────────┼──────┤
│1. Accounting Reports                         │            │
├───────────────────────┼──────┤
│(1) Annual Financial Reports                  │10          │
├───────────────────────┼──────┤
│(2) Interim Financial Reports                 │10          │
├───────────────────────┼──────┤
│(3) Daily Reports                             │            │
├───────────────────────┼──────┤
│I.    Daily Account Lists                     │1           │
├───────────────────────┼──────┤
│II.   Delivery List                           │1           │
├───────────────────────┼──────┤
│III.  Dealer's daily Trading Reports          │1           │
├───────────────────────┼──────┤
│IV.   Daily reports for Brokerage Trading     │5           │
├───────────────────────┼──────┤
│V.    Summary for Payment and Receipt of      │1           │
│      Settlement Money and Fees               │            │
├───────────────────────┼──────┤
│(4) Monthly Reports                           │            │
├───────────────────────┼──────┤
│I.    Monthly Accounting Summary              │1           │
├───────────────────────┼──────┤
│II.   Reconciliation Statements for Brokerage │2           │
│      Trading                                 │            │
├───────────────────────┼──────┤
│III.  Summary of Business Information         │1           │
├───────────────────────┼──────┤
│IV.   Monthly Statement of Operating          │1           │
│      Securities Inventory                    │            │
├───────────────────────┼──────┤
│V.    Income Statement                        │1           │
├───────────────────────┼──────┤
│2. Account Books                              │            │
├───────────────────────┼──────┤
│(1) Journal Books (including using Daily      │10          │
│    Sheets instead of Daily Entry Book)       │            │
├───────────────────────┼──────┤
│(2) General Ledgers                           │10          │
├───────────────────────┼──────┤
│(3) Subsidiary Ledgers                        │10          │
├───────────────────────┼──────┤
│(4) Reference Books                           │5           │
├───────────────────────┼──────┤
│3. Accounting Documents                       │            │
├───────────────────────┼──────┤
│In accordance to Business Entity Accounting   │same as left│
│Act                                           │            │
├───────────────────────┼──────┤
│4. Business Documents                         │            │
├───────────────────────┼──────┤
│(1) Trade Reports                             │5           │
├───────────────────────┼──────┤
│(2) Delivery Lists of the Securities          │5           │
├───────────────────────┼──────┤
│(3) Settlement Receipt Forms                  │5           │
├───────────────────────┼──────┤
│(4) Application Forms                         │5           │
├───────────────────────┼──────┤
│(5) Brokerage order ticket (executed          │5           │
│    transactions)                             │            │
├───────────────────────┼──────┤
│(6) Order Confirmation, Execution Reports     │5           │
├───────────────────────┼──────┤
│(7) Underwriting Contracts, Brokerage         │At least 5  │
│    Contracts                                 │years after │
│                                              │the         │
│                                              │completion  │
│                                              │or          │
│                                              │termination │
│                                              │of the      │
│                                              │contract    │
├───────────────────────┼──────┤
│(8) Other Vouchers in related to Securities   │1           │
│    Trading                                   │            │
├───────────────────────┼──────┤
│5. The respective preservation year set out in│            │
│   this table shall start after the completion│            │
│   of annual closing procedures (shareholders'│            │
│   resolution required) or shall be longer if │            │
│   so required according to other laws.       │            │
├───────────────────────┼──────┤
│6. Securities firm's accounting Statements and│            │
│   vouchers that are damaged or lost by       │            │
│   accidents or other force majeure shall     │            │
│   report to the Company with list of         │            │
│   documents within 15 days, which may,       │            │
│   depending on the situation, dispatch       │            │
│   personnel to conduct an on-site inspection.│            │
├───────────────────────┼──────┤
│7. Securities firms processing accounting data│            │
│   electronically in accordance to Article 40 │            │
│   of the Business Entity Accounting Act and  │            │
│   Rules for Electronic Accounting Data       │            │
│   Processing may preserve their daily        │            │
│   reports, monthly reports, account books,   │            │
│   business documents, settlement receipt     │            │
│   forms, order confirmations, execution      │            │
│   reports, in electronic form, nonetheless   │            │
│   shall be made or printed out in accordance │            │
│   to statutory provisions. Securities firms  │            │
│   who did not process their accounting data  │            │
│   electronically in accordance to Article 40 │            │
│   of the Business Entity Accounting Act and  │            │
│   Rules for Electronic Accounting Data       │            │
│   Processing may nevertheless preserve their │            │
│   business documents such as trading reports,│            │
│   settlement receipt forms, order            │            │
│   confirmations and execution reports in     │            │
│   electronic forms, in accordance to         │            │
│   statutory format and print out accordingly.│            │
│   The preservation year for documents        │            │
│   preserved in electronic form shall be      │            │
│   handled in accordance to this table or     │            │
│   shall be longer if so required according to│            │
│   other laws. Trading reports, settlement    │            │
│   receipt forms, order confirmations and     │            │
│   execution reports mentioned in the         │            │
│   preceding paragraph which may be preserved │            │
│   in electronic forms must satisfy the       │            │
│   following qualifications:                  │            │
│(1) Be stored in stored in an unchangeable and│            │
│    undeletable manner and must be completed  │            │
│    on the closing date.                      │            │
│(2) Establish complete index and managing     │            │
│    process for the preservation.             │            │
│(3) Be managed by designated personnel and can│            │
│    be changed to other formats whenever      │            │
│    necessary.                                │            │
└───────────────────────┴──────┘