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Article 11
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Within four months after the end of every business year, and within two months after the end of the business half-year, an OTC trading enterprise shall file with the Competent Authority a CPA-audited and certified financial report passed by the board of directors and recognized by the supervisors.
Any inconsistency between the annual financial report in the preceding paragraph and the annual financial report recognized by the regular shareholders meeting shall be reported to the Competent Authority within two days from the date of occurrence of the fact.
The preparation of the financial report of paragraph 1 shall be subject mutatis mutandis to the provisions of the Regulations Governing Preparation of Financial Reports by Company-Type Stock Exchanges.
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