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Article 7
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Financial reports shall present fairly the financial position, financial performance, and cash flows of a company-type stock exchange 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 of adjustment, the company-type stock exchange shall make the required adjustment and correction. If the adjusted amount reaches the threshold set forth in Article 6 of the Securities and Exchange Act Enforcement Rules, the financial report shall be restated and submitted to the FSC.
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