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Securities firms which have been approved by the Competent Authority to establish domestic branch offices or simple branch offices and have been issued such permit certificates shall submit in duplicate the following documents to the TWSE for recordation before commencing business:
- Photocopy of permit certificate for establishment of branch office or simple branch office.
- List registration forms, and photocopies of National Identity Cards or household registration certificates of the managers of the branch office or simple branch office, and declaration that the person does not fall within any of the categories under Article 53 of the Securities and Exchange Act.
- List, registration forms, photocopies of National Identity Cards or household registration certificates of various levels of associated persons, and declaration that the person does not fall within any of the categories under Article 54 of the Securities and Exchange Act.
Where there are changes in the business location of a domestic branch office or simple branch office or its manager, within 5 days of such changes, three copies of the application for amendment registration, along with the relevant documentary evidence and registration fees for amendment, shall be sent to the TWSE for issuance of its opinion letter, and then transferred by the TWSE to the Competent Authority for its approval and registration.
Article 20, paragraph 2 of these Operating Rules shall apply to the business locations and facilities of the domestic branch office or simple branch office of a securities firm.
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The financial reports produced by a securities firm in accordance with the regulations prescribed by the Competent Authority are governed by the publication and filing deadlines for quarterly financial reports under Article 36 of the Securities and Exchange Act, Article 21 of the Regulations Governing Securities Firms, and relevant laws and regulations.
A securities firm shall submit two copies each of the published and filed financial reports in the preceding paragraph together with relevant documents to the TWSE, and the TWSE 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 first paragraph, a securities firm shall report, through Internet transmission to the TWSE, basic information regarding its investments in other enterprises, numbers of TWSE listed or Taipei Exchange 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 TWSE listed or Taipei Exchange 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 the TWSE through Internet transmission.
The shareholders meeting of a securities firm shall be convened within 6 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 the TWSE in triplicate. Where the annual financial report recognized by the shareholders meeting differs from the financial report publicly announced and sent to the TWSE, within 2 days of its occurrence, it shall be publicly announced and reported to the TWSE for its ultimate transmittal to the Competent Authority.
Securities firms shall prepare a monthly accounting summary, income statement, itemized statements of bank deposits, and all attachments (each including the information for all branch offices and simple branch offices), and file it with the TWSE by electronic media within 7 days from the start of the next month.
One copy of the various financial reports and monthly accounting summaries of securities firms shall be made available for public inspection in print or electronic medium.
Securities firms shall prepare the monthly capital sufficiency statement, and file it with the TWSE by electronic media within 10 days from the start of the next month; compilation and calculation regarding the capital sufficiency statement shall be handled in accordance with the Regulations Governing Securities Firms. The TWSE shall furthermore make quarterly disclosures thereof itemized as provided by the Competent Authority.
Securities dealers shall prepare the monthly securities inventory report, and file it with the TWSE by electronic media within 7 days from 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 the TWSE.
The procedures for said reporting shall be separately prescribed by the TWSE.
The TWSE may, depending on operational needs, notify securities firms to send additional copies of the various materials required to be submitted under paragraph 4. The TWSE may, depending on operational needs, notify securities firms to send paper copies of the various materials required to be filed by electronic media under paragraphs 5, 7, and 8. The securities firms shall deliver such materials to the TWSE within the time limit.
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