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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Firms  CH

Amended Date： 2026.04.28 (Articles 7, 17, 20, 27, 33-2, 40 amended,English version coming soon)
Current English version amended on 2025.12.24 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 31-1 If the content of any information required to be reported under Article 28, subparagraph 5 has already been publicly announced and reported on the information reporting website designated by the FSC, it may be incorporated in the "Other disclosures" of the financial report by cross-reference to the source where the information can be found, whereupon, such publicly announced and reported information shall be deemed content of the "Other disclosures" of the financial report.

Relevant Laws：