| Article 5 |
A company-type stock exchange shall use the calendar year as its financial year, with accounts closed on June 30 for the first half of the financial year and on December 31 for the whole financial year.
The accrual basis of accounting shall be used.
Accounts shall be expressed in New Taiwan Dollars (NT$).
The dollar amounts in the financial statements may be presented in thousands of NT dollars rounded to the nearest thousand.
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