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Taiwan Stock Exchange Corporation Guidelines Governing the Electronic Filing of Financial Statements by Securities Firms(2014.08.28) |
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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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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
- Summaries 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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