• Font Size:
  • S
  • M
  • L

Laws

Title:

Regulations Governing the Preparation of Financial Reports by Securities Issuers  CH

Announced Date: 1968.06.11
Amended Date: 2020.03.18 
Content Article In Change26. Articles 17, 19, and 31 amended and issued per 18 March 2020 Order No. Financial-Supervisory-Securities-Auditing-1090360951 of the Financial Supervisory Commission; for enforcement from financial year 2020
Content Article In Change 25. Form 8-7 of Article 23 amended and issued per 24 April 2019 Order No. Financial-Supervisory-Securities-Auditing-1080310909 of the Financial Supervisory Commission
Content Article In Change 24. Articles 9, 10, 15, 20, 23, 28, and 31, and Forms 1, 1-1, and 5-2 of Article 19, and Form 8-7 of Article 23 amended and issued; Forms 6-26 to 6-28 and 7-16 of Article 23 added; original Forms 6-26 to 6-32 adjusted to 6-29 to 6-35, and original forms 7-16 to 7-18 adjusted to 7-17 to 7-19; and Article 27 deleted per 13 July 2018 Order No. Financial-Supervisory-Securities-Auditing-1070324155 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Article 9, paragraph 4, subparagraphs 3 and 4, and paragraph 6, and Articles 10, 15, and 23, and Forms 1 and 1-1 of Article 19, which will come into force from financial year 2019.
Content Article In Change 23. Articles 9 to 12, 15, 23 and 31, and Forms 1, 1-1, 2, 2-1, 3, 4, 5-1, 5-3 and 5-8 of Article 19, amended and issued per 28 June 2017 Order No. Financial-Supervisory-Securities-Auditing-1060023231 of the Financial Supervisory Commission; for enforcement from the beginning of financial year 2018
Content Article In Change 22. Articles 9, 12, 15, 18, 29 and 31, and name of Chapter 5 and Forms 1 and 1-1 of Article 19, and Forms 6-11, 6-23 to 6-25 and 6-31 of Article 23 amended; Articles 24-1 and 24-2 added; Article 30 deleted per 19 December 2016 Order No. Financial-Supervisory-Securities-Auditing-1050050021 of the Financial Supervisory Commission; for enforcement from the beginning of fiscal year 2017
Content Article In Change 21. Full text of 31 articles amended and issued per 13 August 2014 Order No. Financial-Supervisory-Securities-Auditing-1030029342 of the Financial Supervisory Commission; for enforcement from the date of issuance, with the exception of Articles 2, 4, 7, paragraph 1, 8 to 13, 15, 17, 19 to 21, 24, 26, and 28, which will come into force from the beginning of financial year 2015
Content Article In Change 20. Article 9 amended per 24 April 2014 Order No. Financial-Supervisory-Securities-Auditing-1030013142 of the Financial Supervisory Commission
Content Article In Change 19. Articles 6, 9, 17, 26, 28, and 29, and Forms 5-1 to 5-11 of Article 19 and Forms 6-26 to 6-28 of Article 23 amended per 30 December 2013 Order No. Financial-Supervisory-Securities-Auditing-1020052738 of the Financial Supervisory Commission; for enforcement from the date of issuance
Content Article In Change 18. Articles 9 to 12, 21, 23, and attachment to Article 19, amended and issued, and Article 26-1 added, per 22 December 2011 Order No. Financial-Supervisory-Securities-Auditing-1000062465 of the Financial Supervisory Commission, Executive Yuan
Content Article In Change 17. Full text of 29 articles amended and issued per 7 July 2011 Order No. Financial-Supervisory-Securities-Auditing-1000032208 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2012
Content Article In Change 16. Articles 7 and 24 amended and issued 10 January 2009 per Order No. Finance-Supervisory-Securities-VI-0970070615 of the Financial Supervisory Commission, Executive Yuan, for enforcement from date of issuance, except Article 7, paragraph 3, subparagraph 1, item K, enforced from 1 January 2009
Content Article In Change 15. Articles 6 to 10, 13, and 24 amended and issued 9 March 2007 per Order No. Finance-Supervisory-Securities-VI-0960008823 of the Financial Supervisory Commission, Executive Yuan; for enforcement from 1 January 2007, except Form 6 under Article 17, paragraph 1, subparagraph 5, which will be enforced from 1 January 2008
Content Article In Change 14. Full text of 24 articles amended and issued 27 September 2005 per Order No. Finance-Supervisory-Securities-VI-0940004294 of the Financial Supervisory Commission, Executive Yuan, to enter into force from 1 January 2006
Content Article In Change 13. Articles 4, 5, 8, 11, 13-1, 14, and 23 amended; article 24-1 and name of Chapter 5-1 added; Articles 15-17 and Chapter 3 name deleted 29 March 2005 per Order No. Finance-Supervisory-Securities-VI-0940001315 of the Financial Supervisory Commission, Executive Yuan
Content Article In Change 12. Articles 6, 8, 9, 10, 11, 13, 14, and 21, the schedules of Article 14 (Forms 1, 4, 5-5), the schedule of Article 11 (Form 24), and the schedules of Article 21 (Forms 19, 20, 25) amended on 30 January 2003 per Letter Ref. No. Taiwan-Finance-Securities (6)-0920000443 of the Securities and Futures Commission, Ministry of Finance
11. Articles 2, 5, 6, 8. 10. 11. 12. 17. 18, 19, 22, 23, and 26-2 amended on 3 October 2002 per Letter Ref. No. Taiwan-Finance-Securities (6)-0910005124 of the Securities and Futures Commission, Ministry of Finance
10. Articles 8, 13-1, 13-2, 22-1, 25, 26, 26-1, 26-2, and 27 were amended by the Securities and Exchange Commission of the Ministry of Finance on November 11, 2000 per Letter Ref. No. (89)-Taiwan-Finance-Securities (6)-04754