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Article 29
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A securities firm shall disclose the following financial overview:<br/>1. Condensed balance sheet and statement of comprehensive income for the most recent 5 financial years, and shall specify the name of the attesting CPAs and the auditor's opinion.<br/>2. Financial analysis for the most recent 5 years: including financial structure, solvency, profitability, cash flows and the rates of other special requirements, and explain the reasons for the change of each of the financial ratios over the most recent 2 fiscal years.<br/>3. If the securities firm and its affiliated enterprises have encountered any financial difficulties in the most recent fiscal year, the impact on the company's financial condition shall be set forth.<br/>The term "affiliated enterprises" in Subparagraph 3 of the preceding paragraph refers to those conforming with Article 369-1 of the Company Act.
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