Title：Table of Mandatory Preservation Periods for Accounts, Statements, Vouchers, and Certificates of Securities Firms（2020.05.19）
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Categories：
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Market Supervision > Regulation of Securities Firms
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1
┌───────────────────────┬──────┐
│Tittle of Accounting Statements and Vouchers │Preservation│
│ │Year │
├───────────────────────┼──────┤
│1. Accounting Reports │ │
├───────────────────────┼──────┤
│(1) Annual Financial Reports │10 │
├───────────────────────┼──────┤
│(2) Interim Financial Reports │10 │
├───────────────────────┼──────┤
│(3) Daily Reports │ │
├───────────────────────┼──────┤
│I. Daily Account Lists │1 │
├───────────────────────┼──────┤
│II. Delivery List │1 │
├───────────────────────┼──────┤
│III. Dealer's daily Trading Reports │1 │
├───────────────────────┼──────┤
│IV. Daily reports for Brokerage Trading │5 │
├───────────────────────┼──────┤
│V. Summary for Payment and Receipt of │1 │
│ Settlement Money and Fees │ │
├───────────────────────┼──────┤
│(4) Monthly Reports │ │
├───────────────────────┼──────┤
│I. Monthly Accounting Summary │1 │
├───────────────────────┼──────┤
│II. Reconciliation Statements for Brokerage │2 │
│ Trading │ │
├───────────────────────┼──────┤
│III. Summary of Business Information │1 │
├───────────────────────┼──────┤
│IV. Monthly Statement of Operating │1 │
│ Securities Inventory │ │
├───────────────────────┼──────┤
│V. Income Statement │1 │
├───────────────────────┼──────┤
│2. Account Books │ │
├───────────────────────┼──────┤
│(1) Journal Books (including using Daily │10 │
│ Sheets instead of Daily Entry Book) │ │
├───────────────────────┼──────┤
│(2) General Ledgers │10 │
├───────────────────────┼──────┤
│(3) Subsidiary Ledgers │10 │
├───────────────────────┼──────┤
│(4) Reference Books │5 │
├───────────────────────┼──────┤
│3. Accounting Documents │ │
├───────────────────────┼──────┤
│In accordance to Business Entity Accounting │same as left│
│Act │ │
├───────────────────────┼──────┤
│4. Business Documents │ │
├───────────────────────┼──────┤
│(1) Trade Reports │5 │
├───────────────────────┼──────┤
│(2) Delivery Lists of the Securities │5 │
├───────────────────────┼──────┤
│(3) Settlement Receipt Forms │5 │
├───────────────────────┼──────┤
│(4) Application Forms │5 │
├───────────────────────┼──────┤
│(5) Brokerage order ticket (executed │5 │
│ transactions) │ │
├───────────────────────┼──────┤
│(6) Order Confirmation, Execution Reports │5 │
├───────────────────────┼──────┤
│(7) Underwriting Contracts │At least 5 │
│ │years after │
│ │the │
│ │completion │
│ │or │
│ │rescission │
│ │of the │
│ │contract │
├───────────────────────┼──────┤
│(8) Brokerage Contracts │At least │
│ │five years │
│ │after the │
│ │rescission │
│ │or │
│ │termination │
│ │of the │
│ │contract │
│ │If the │
│ │investor has│
│ │had no │
│ │transaction │
│ │record and │
│ │no balance │
│ │in its │
│ │depository │
│ │account for │
│ │five │
│ │consecutive │
│ │years, and │
│ │if the │
│ │securities │
│ │firm │
│ │terminates │
│ │the contract│
│ │with the │
│ │investor ’ │
│ │s consent or│
│ │there are │
│ │other │
│ │grounds for │
│ │termination,│
│ │the │
│ │securities │
│ │firm may, │
│ │after the │
│ │lawful │
│ │termination │
│ │of the │
│ │contract, │
│ │prescribe │
│ │the │
│ │preservation│
│ │period │
│ │according to│
│ │business │
│ │needs. │
├───────────────────────┼──────┤
│(9) Other Vouchers in related to Securities │1 │
│ Trading │ │
├───────────────────────┼──────┤
│5. The respective preservation year set out in│ │
│ this table shall start after the completion│ │
│ of annual closing procedures (shareholders'│ │
│ resolution required) or shall be longer if │ │
│ so required according to other laws. │ │
├───────────────────────┼──────┤
│6. Securities firm's accounting Statements and│ │
│ vouchers that are damaged or lost by │ │
│ accidents or other force majeure shall │ │
│ report to the Company with list of │ │
│ documents within 15 days, which may, │ │
│ depending on the situation, dispatch │ │
│ personnel to conduct an on-site inspection.│ │
├───────────────────────┼──────┤
│7. Securities firms processing accounting data│ │
│ electronically in accordance to Article 40 │ │
│ of the Business Entity Accounting Act and │ │
│ Rules for Electronic Accounting Data │ │
│ Processing may preserve their daily │ │
│ reports, monthly reports, account books, │ │
│ business documents, settlement receipt │ │
│ forms, order confirmations, execution │ │
│ reports, in electronic form, nonetheless │ │
│ shall be made or printed out in accordance │ │
│ to statutory provisions. Securities firms │ │
│ who did not process their accounting data │ │
│ electronically in accordance to Article 40 │ │
│ of the Business Entity Accounting Act and │ │
│ Rules for Electronic Accounting Data │ │
│ Processing may nevertheless preserve their │ │
│ business documents such as trading reports,│ │
│ settlement receipt forms, order │ │
│ confirmations and execution reports in │ │
│ electronic forms, in accordance to │ │
│ statutory format and print out accordingly.│ │
│ The preservation year for documents │ │
│ preserved in electronic form shall be │ │
│ handled in accordance to this table or │ │
│ shall be longer if so required according to│ │
│ other laws. Trading reports, settlement │ │
│ receipt forms, order confirmations and │ │
│ execution reports mentioned in the │ │
│ preceding paragraph which may be preserved │ │
│ in electronic forms must satisfy the │ │
│ following qualifications: │ │
│(1) Be stored in stored in an unchangeable and│ │
│ undeletable manner and must be completed │ │
│ on the closing date. │ │
│(2) Establish complete index and managing │ │
│ process for the preservation. │ │
│(3) Be managed by designated personnel and can│ │
│ be changed to other formats whenever │ │
│ necessary. │ │
└───────────────────────┴──────┘