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Securities firms shall prepare and file sustainability reports in accordance with these Rules and enhance disclosures of sustainability metrics (see appended Table). These Rules do not apply to Taiwan branches of foreign securities firms nor to securities firms concurrently operated by other enterprises.
Except as otherwise provided by these Rules, securities firms shall comply with the provisions of the Rules Governing the Preparation and Filing of Sustainability Reports by TWSE and TPEx Listed Companies relating to the financial and insurance industry.
Paid-in capital in these Rules means the paid-in capital reported in the financial report filed for the most recent fiscal year under Article 21 of the Regulations Governing Securities Firms.
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