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Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Securities Firms  CH

Amended Date: 2024.01.24 (Articles 15, 16, 28, 40 amended,English version coming soon)
Current English version amended on 2022.11.24 
Article 9     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.
    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.