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These Guidelines ("these Guidelines") are established pursuant to Article 26, Paragraph 9 of the Operating Rules of the Taiwan Stock Exchange Corporation ("the TWSE").
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These Guidelines are established for the purpose of implementing the electronic filing of financial statements by securities firms to simplify the operational procedure.
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These Guidelines apply to securities firms in operation but do not apply for the time being to a securities firm concurrently operated by a financial institution, provided the latter securities firm shall seal and file electronically with the TWSE according to the third paragraph of Point 5 the monthly accounting summary and income statement, as well as schedules thereto, of its securities business department. A futures commission merchant concurrently operating securities business shall file the financial information of its securities business department.
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A securities firm shall handle its electronic filing of financial statements in accordance with these Guidelines. Issues not addressed shall be governed by the Operating Rules of the TWSE or other applicable regulations.
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5
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The "electronic filing of financial statements" as referred to herein shall mean, in addition to the filing in writing by a securities firm of its financial information in accordance with Article 26 of the Operating Rules of the TWSE, the auxiliary electronic filing with the TWSE of the following financial statements based on the nature of its business.
- monthly accounting summary;
- income statement;
- bank deposit statement;
- schedule to bank deposit statement;
- monthly statement of securities inventory;
- Schedule 1 (monthly statement of operating securities inventory ), Schedule 2 (foreign securities statement), and Schedule 3 (other securities statement) to the monthly statement of securities inventory;
- balance sheets of annual and semiannual financial reports;
- statement of comprehensive income of annual and semiannual financial reports;
- land statement;
- schedule to land statement;
- building statement;
- schedule to building statement;
- refundable deposits statement;
- short- and long-term loan statement;
- schedule to short- and long-term loan statement;
- securities-in-default statement;
- other statements:
- net available funds calculation sheet;
- report of principal contained in NTD-interest rate swap;
- CPA firm information report; and
- securities firm's related parties information report;
- foreign currency account statements:
- summary of assets and liabilities in foreign currency;
- statement of assets and liabilities in foreign currency;
- schedule to bank deposit statement (foreign currency);
- Schedule 1 (monthly statement of operating securities inventory - foreign currency), Schedule 2 (foreign securities statement - foreign currency), and Schedule 3 (other securities statement - foreign currency) to the monthly statement of securities inventory (foreign currency);
- schedule to land statement (foreign currency);
- schedule to building statement (foreign currency);
- schedule to refundable deposits statement (foreign currency); and
- schedule to short- and long-term loan statement (foreign currency);
- offshore securities branch statements (USD,000):
- monthly accounting summary of offshore securities branch (USD,000); and
- income statement of offshore securities branch (USD,000).
The securities firm shall further seal and file electronically with the TWSE the following statements:
- monthly accounting summary, income statement and net available funds calculation sheets; and
- Balance sheets of invested foreign enterprises, the latter required only from invested companies that are registered at the location of a non-IOSCO MMoU signatory member or are without an IOSCO MMoU signatory member securities or futures license.
The "electronic filing" referred to in the preceding two paragraphs shall mean the transmission by a securities firm of its financial statements to TWSE through the TWSE-developed internet filing system.
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A securities firm shall handle its electronic filing of financial statements in accordance with the operating method, procedure and schedule prescribed by the TWSE and accomplish the filing by the following time limits:
- a financial statement being monthly in nature shall be filed by the 7th day of each month, provided that a foreign currency account statement under Article 5 may be filed by the 10th day of each month; and
- a financial statement being semi-annual in nature shall be filed within 2 months of the end of each semi-annual fiscal year, whereas it being annual in nature shall be filed within 3 months of the end of each fiscal year, provided a public securities firm or a securities subsidiary of a financial holding company shall make the filing within 75 days of the close of each fiscal year.
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Where a securities firm has branches, its financial statements attached with those of its branches shall be filed by its headquarters on a consolidated basis.
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NB:The full content cannot be viewed in the layout. Please refer to the relevant diagram.
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The securities firm shall be fully liable, and the TWSE may impose punishment according to the applicable provisions, if any of said firm's electronically filed financial statements is false or untrue or if it fails to so file.
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These Guidelines shall take effect after having been submitted to and approved by the TWSE president. Subsequent amendments thereto shall be effected in the same manner.
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