• Font Size:
  • S
  • M
  • L
友善列印
WORD

Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Financial Holding Companies  CH

Amended Date: 2020.10.30 (Articles 24 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article 2     A financial holding company shall establish its accounting system based on the nature of its accounting matters, actual status of business, and development and management needs.
    The content of the accounting system referred to in the preceding paragraph shall provide for the following individual items, based on the nature of the business operations:
  1. A general description
  2. A chart of account books
  3. Account titles, accounting documents, account books, and description and use of accounting statements
  4. Standards and procedures for handling general accounting matters.
  5. Internal accounting controls.
  6. Handling of management accounting matters.
  7. Handling of computerized accounting matters.
  8. Other items required by the Financial Supervisory Commission (FSC) of the Executive Yuan.