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A securities firm shall handle its electronic filing of financial statements in accordance with the operating method, procedure and schedule prescribed by the TWSE and accomplish the filing by the following time limits:
- a financial statement being monthly in nature shall be filed by the 7th day of each month, provided that a foreign currency account statement under Article 5 may be filed by the 10th day of each month; and
- a financial statement being semi-annual in nature shall be filed within 2 months of the end of each semi-annual fiscal year, whereas it being annual in nature shall be filed within 3 months of the end of each fiscal year, provided a public securities firm or a securities subsidiary of a financial holding company shall make the filing within 75 days of the close of each fiscal year.
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