| Title： |
Operating Rules of the Taiwan Stock Exchange Corporation(2005.05.13) |
| Date： |
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Article 26
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The financial reports produced by a securities firm in accordance with the regulations prescribed by the Competent Authority shall be audited and certified by a CPA, approved by the board of directors, recognized by the supervisor, and then publicly announced in a newspaper.
Where they are semi-annual in nature, five copies of the financial report referred to in the preceding Paragraph (including assets and liabilities statement, profit and loss statement, statement of change in shareholders equity, cash flow statement and its notes or attachments), minutes of board of directors meeting, supervisor's review report, and public announcements shall be sent to this Corporation within two months of the end of each semi-annual fiscal year, with two copies sent to the Competent Authority by this Corporation. Where they are annual in nature, five copies of the above shall be sent to this Corporation within four months of the end of each fiscal year, with two copies sent to the Competent Authority by this Corporation. In addition, the OTC securities firms shall, within one month of the end of the first and third quarters of each fiscal year, submit three copies each of the CPA-audited financial report and newspapers containing the public announcement to this Corporation,
and this Corportion shall then submit one copy of the said documents to the Competent Authority.
When sending financial reports within the time-limit as prescribed in the preceding Paragraph, a securities firm shall report, through Internet transmission to this Corporation, basic information regarding its investments in other enterprises, numbers of TSE-or-OTC-listed securities at the end of the reporting period respectively held by the securities firm and its invested enterprises, respective cost of shareholding, derivatives trading of domestic TSE-or-OTC-listed securities, and acquisition and disposal of major assets. The increase, decrease, and changes of shareholding in invested enterprises of a securities firm shall also be reported to this Corporation through Internet transmission.
The shareholders meeting of a securities firm shall be convened within six months after the end of the fiscal year. Within 20 days of their recognition by the shareholders meeting, the minutes of the shareholders meeting and the business report shall be sent to this Corporation in triplicate. Where the annual financial report recognized by the shareholders meeting differs from the financial report publicly announced and sent to this Corporation, within two days of its occurrence, it shall be publicly announced and reported to this Corporation for its ultimate transmittal to the Competent Authority.
Securities firms shall prepare one copy each of the monthly accounting statement, and the income statement and attachments. On a monthly basis, specialized securities broker firms and securities dealer firms shall also prepare one copy of the bank deposit statement. In March and September of each year, specialized securities brokers shall prepare one copy each of the bank deposit statement of proof and adjustment form. All of the above items shall be sent to this Corporation seven days after the start of the next month. Where there are branch offices, those portions shall be separately sent. Reports in electronic media form may be substituted for the branch office portions.
One copy of the various financial reports, and monthly statement of securities firms shall be made available for public inspection in print or electronic medium.
Securities firms shall prepare one copy of the monthly capital sufficiency statement, and send such statement to this Corporation within ten days after the start of the next month. Compilation and calculation regarding the capital sufficiency statement shall be handled in accordance with the Rules Governing Securities Firms.
Securities dealers shall prepare one copy of the monthly securities inventory report (investment and trust companies shall include the trust funds), and send such statement to this Corporation within seven days after the start of the next month.
The various financial reports, forms, and monthly capital sufficiency statement to be reported via electronic media shall be announced by this Corporation.
The procedures for said reporting shall be separately prescribed by this Corporation.
Where the Competent Authority has provided otherwise than as set forth in the provisions of Paragraph 1 and Paragraph 2 concerning public announcement by newspaper and submission of the newspaper announcement, the provisions of the Competent Authority shall prevail.
This Corporation may, depending on operational needs, notify securities firms to send additional copies of the various materials required to be submitted under Paragraph 4, Paragraph 5, Paragraph 7, and Paragraph 8; the securities firms shall deliver them to this Corporation within the time limit.
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Article 26
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The financial reports produced by a securities firm in accordance with the regulations prescribed by the Competent Authority shall be audited and certified by a CPA, approved by the board of directors, recognized by the supervisor, and then publicly announced in a newspaper.
Where they are semi-annual in nature, five copies of the financial report referred to in the preceding Paragraph (including assets and liabilities statement, profit and loss statement, statement of change in shareholders equity, cash flow statement and its notes or attachments), minutes of board of directors meeting, supervisor's review report, and public announcements shall be sent to this Corporation within two months of the end of each semi-annual fiscal year, with two copies sent to the Competent Authority by this Corporation. Where they are annual in nature, five copies of the above shall be sent to this Corporation within four months of the end of each fiscal year, with two copies sent to the Competent Authority by this Corporation. In addition, the OTC securities firms shall, within one month of the end of the first and third quarters of each fiscal year,
submit three copies each of the CPA-audited financial report and newspapers containing the public announcement to this Corporation, and this Corporation shall then submit one copy of the said documents to the Competent Authority.
When sending financial reports within the time-limit as prescribed in the preceding Paragraph, a securities firm shall report, through Internet transmission to this Corporation, basic information regarding its investments in other enterprises, numbers of TSE-or-OTC-listed securities at the end of the reporting period respectively held by the securities firm and its invested enterprises, respective cost of shareholding, derivatives trading of domestic TSE-or-OTC-listed securities, and acquisition and disposal of major assets. The increase, decrease, and changes of shareholding in invested enterprises of a securities firm shall also be reported to this Corporation through Internet transmission.
The shareholders meeting of a securities firm shall be convened within six months after the end of the fiscal year. Within 20 days of their recognition by the shareholders meeting, the minutes of the shareholders meeting and the business report shall be sent to this Corporation in triplicate. Where the annual financial report recognized by the shareholders meeting differs from the financial report publicly announced and sent to this Corporation, within two days of its occurrence, it shall be publicly announced and reported to this Corporation for its ultimate transmittal to the Competent Authority.
Securities firms shall prepare one copy each of the monthly accounting statement, and the income statement and attachments. On a monthly basis, specialized securities broker firms and securities dealer firms shall also prepare one copy of the bank deposit statement. In March and September of each year, specialized securities brokers shall prepare one copy each of the bank deposit statement of proof and adjustment form. All of the above items shall be sent to this Corporation seven days after the start of the next month. Where there are branch offices, those portions shall be separately sent. Reports in electronic media form may be substituted for the branch office portions.
One copy of the various financial reports, and monthly statement of securities firms shall be made available for public inspection in print or electronic medium.
Securities firms shall prepare one copy of the monthly capital sufficiency statement, and send such statement to this Corporation within ten days after the start of the next month; compilation and calculation regarding the capital sufficiency statement shall be handled in accordance with the Rules Governing Securities Firms. This Corporation shall furthermore make quarterly disclosures thereof itemized as provided by the Competent Authority.
Securities dealers shall prepare one copy of the monthly securities inventory report (investment and trust companies shall include the trust funds), and send such statement to this Corporation within seven days after the start of the next month.
The various financial reports, forms, and monthly capital sufficiency statement to be reported via electronic media shall be announced by this Corporation.
The procedures for said reporting shall be separately prescribed by this Corporation.
Where the Competent Authority has provided otherwise than as set forth in the provisions of Paragraph 1 and Paragraph 2 concerning public announcement by newspaper and submission of the newspaper announcement, the provisions of the Competent Authority shall prevail.
This Corporation may, depending on operational needs, notify securities firms to send additional copies of the various materials required to be submitted under Paragraph 4, Paragraph 5, Paragraph 7, and Paragraph 8; the securities firms shall deliver them to this Corporation within the time limit.
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Article 82-2
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Securities borrowing by principals for transaction needs and exercise of derivatives shall be conducted in accordance with the provisions of the Securities Lending and Borrowing Regulations of this Corporation.
Exercise of derivatives in the preceding paragraph refers to exercise of derivatives such as equity options and call warrants.
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Article 82-2
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Securities borrowing by principals for transaction needs and exercise of derivatives shall be conducted in accordance with the provisions of the Securities Lending and Borrowing Regulations of this Corporation.
Exercise of derivatives in the preceding paragraph refers to exercise of derivatives such as equity options and call warrants.
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