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Article NO. Content

Title：

Regulations Governing the Preparation of Financial Reports by Securities Firms  CH

Amended Date： 2024.01.24 
Article Content Chapter Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese
Article 6 Except as otherwise approved by the FSC, a securities firm shall use the calendar year as its financial year, with accounts closed on June 30 for the first half of the financial year and on December 31 for the whole financial year.<br/>The accrual basis of accounting shall be used.<br/>Accounts shall be expressed in New Taiwan Dollars (NT$).<br/>Financial statements shall be presented in thousands of NT dollars.