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Article 9
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Financial reports shall present fairly the financial position, financial performance, and cash flows of a securities firm without being misleading to an interested party in making judgments and decisions.<br/>If a financial report violates these Regulations or any other applicable requirements, for which the FSC as a result of an audit gives a notice requiring adjustment to be made, the securities firm shall make the required adjustment and correction. If the adjusted amount reaches the threshold set by the FSC, a corrected financial report shall be publicly disclosed, together with a description of the reasons, items, and amount specified in the FSC notice for adjustment.
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