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Amendments

Title：

Taiwan Stock Exchange Corporation Guidelines Governing the Electronic Filing of Financial Statements by Securities Firms  CH

Amended Date： 2022.12.29 
Categories： Market Supervision > Regulation of Securities Firms
Article Content Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Attachment Legislative History Chinese

Title： Taiwan Stock Exchange Corporation Guidelines Governing the Electronic Filing of Financial Statements by Securities Firms(2016.03.09)
Date：
5     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.
The securities firm shall further seal and file electronically with the TWSE the following statements:
  1. monthly statements, income/expenditure statements and net available funds calculation sheets; and
  2. Balance sheets of overseas invested companies, 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.
8     A securities firm shall prepare its financial statements for electronic filing in a file format prescribed below: