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Laws

Title:

Regulations Governing the Preparation of Financial Reports by Securities Firms  CH

Announced Date: 1991.05.07
Amended Date: 2024.01.24 
Content Article In Change27. Articles 15, 16, 28, and 40 amended and issued per 24 January 2024 Order No. Financial-Supervisory-Securities-Firms-1130380001 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of the introductory part of paragraph 3, and paragraph 4, of Article 15, which will come into force from financial year 2024.
Content Article In Change 26. Articles 7, 10, 14 to 16, 19 to 21, and 40 amended and issued per 24 November 2022 Order No. Financial-Supervisory-Securities-Firms-1110385026 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 10 and Article 14, paragraph 4, subparagraph 1, item B, which will come into force from financial year 2023.
Content Article In Change 25. Articles 11 and 40 amended and issued per 1 September 2022 Order No. Financial-Supervisory-Securities-Firms-1110383646 of the Financial Supervisory Commission; for enforcement from fiscal year 2022
Content Article In Change 24. Articles 28, 30, and 31 amended, and Article 13-1 added, per 22 February 2022 Order No. Financial-Supervisory-Securities-Firms-1110380507 of the Financial Supervisory Commission
Content Article In Change 23. Articles 22 and 40 amended and issued per 18 March 2020 Order No. Financial-Supervisory-Securities-Firms-1090360934 of the Financial Supervisory Commission; for enforcement from financial year 2020
Content Article In Change 22. Articles 28 and 31 amended per 11 February 2020 Order No. Financial-Supervisory-Securities-Firms-1090360289 of the Financial Supervisory Commission
Content Article In Change 21. Articles 14, 15, 20, 24, 27, 28, and 40 amended, and Articles 34 to 36 and the title "Chapter VI" deleted, per 30 July 2018 Order No. Financial-Supervisory-Securities-Firms-1070324179 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 14, paragraph 4, subparagraphs 3 and 4, and paragraph 6, and Articles 15, 20, and 27, which will come into force from financial year 2019.
Content Article In Change 20. Articles 14 to 17, 20, 27, 28, 36, 37, and 40 amended per 14 September 2017 Order No. Financial-Supervisory-Securities-Firms-1060032840 of the Financial Supervisory Commission; for enforcement from financial year 2018
Content Article In Change 19. Articles 14, 17, 20, 22, 23, 28 to 32, 39, and 40, and the title of Chapter V amended, and Articles 33-1 and 33-2 added, per 14 February 2017 Order No. Financial-Supervisory-Securities-Firms-1060002308 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Articles 14, 17, 20, 23, 33-1, 33-2 and 39, which will come into force from financial year 2017
Content Article In Change 18. Full text of 40 articles amended and issued per 11 September 2014 Order No. Financial-Supervisory-Securities-Firms-1030034680 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Articles 4, 7, 8, 12, 14 to 18, 20, 22, 24, 25, 33, 35, and 37 and Article 11, paragraph 1, which will come into force from the beginning of financial year 2015
Content Article In Change 17, Articles 2, 3, 10, 14, 22, 28, 35, and 38 amended and issued per 5 February 2014 Order No. Financial-Supervisory-Securities-Firms-1030001583 of the Financial Supervisory Commission; for enforcement from 1 January 2014
Content Article In Change 16. Articles 11 and 38 amended and issued per 1 August 2012 Order No. Financial-Supervisory-Securities-Firms-1010034208 of the Financial Supervisory Commission; for enforcement from the fiscal year of 2013
Content Article In Change 15. Articles 14 to 17, 25, and 27 amended and issued and Article 35-1 added per 29 December 2011 Order No. Financial-Supervisory-Securities-Firms-1000062747 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2013
Content Article In Change 14. Full text of 38 articles amended and issued per 16 August 2011 Order No. Financial-Supervisory-Securities-Firms-1000038740 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2013
Content Article In Change 13. Articles 3, 9, 14-17, and 34 amended and issued and Article 7-1 added per 1 July 2009 Order No. Financial-Supervisory-Securities-Firms-0990033406 of the Financial Supervisory Commission, Executive Yuan
Content Article In Change 12. Articles 26 and 34, and Form 14 under Article 26 amended and issued per 28 August 2009 Order No. Financial-Supervisory-Securities-Firms-0980043806 of the Financial Supervisory Commission, Executive Yuan; for enforcement from the date of issuance
Content Article In Change 11. Articles 14, 26, and 34 amended and issued per 14 May 2009 Order No. Financial-Supervisory-Securities-II-0980017922 of the Financial Supervisory Commission, Executive Yuan; for enforcement from the date of issuance
Content Article In Change 10. Articles 14 and 15 amended and issued per 29 October 2008 Order No. Finance-Supervisory-Securities-II-0970058142 of the Financial Supervisory Commission, Executive Yuan
Content Article In Change 9. Articles 14 to 17, 22, 32, and 34 amended and issued per 26 March 2007 Order No. Finance-Supervisory-Securities-II-0960010138 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2007, except Form 6 under Article 22, paragraph 1, subparagraph 6, which will be enforced from 1 January 2008
Content Article In Change 8. Full text of 34 articles amended and issued per 7 October 2005 Order No. Finance-Supervisory-Securities-II-0940004419 of the Financial Supervisory Commission, Executive Yuan, for enforcement from 1 January 2006
Content Article In Change 7. Articles 3, 14, 15, 17, 20, 24, 32 amended and promulgated 7 June 2004 per Order No. Taiwan-Finance-Securities (II) 0930002504 of the Ministry of Finance Securities and Futures Commission; date of implementation to be prescribed by the Securities and Futures Commission
Content Article In Change 6. Articles 9, 14, 15, 16, 17, 18, 19, 23, 24, 28, 29 and the Appendix to Article 28 (Form 26-1) amended and promulgated on 6 February 2003 by the Ministry of Finance Securities and Exchange Commission per Order No. Taiwan-Finance-Securities (2) 0920000469
Content Article In Change 5. Articles 3, 4, 5, 8, 14, 15, 16, 20, and 25 amended and promulgated on 3 September 2001 by the Ministry of Finance Securities and Exchange Commission per Order No. (90) Taiwan-Finance-Securities (2) 004872; Articles 19-1, 19-2, 28-1, 31-1, and 31-2 newly adopted Chapter I General Provisions
4. Articles 14, 24, and 30 amended and promulgated on 27 April 1999 by the Ministry of Finance Securities and Exchange Commission per Order No. (88) Taiwan-Finance-Securities (2) 01584; Articles 31 and 32 newly adopted
3. Articles 3, 4, 9, 14, 15, and 17 amended and promulgated on 1 April 1998 by the Ministry of Finance Securities and Exchange Commission per Order No. (87) Taiwan-Finance-Securities (2) 00868
2. 30 Articles amended and promulgated in full on 18 June 1996 by the Ministry of Finance Securities and Exchange Commission per Order No. (85) Taiwan-Finance-Securities (2) 01876
1. 43 Articles promulgated in full by the Securities and Exchange Commission of the Ministry of Finance on May 7, 1991 per Letter Ref. No. (80) Taiwan-Finance-Securities (2) 00861