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Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 5

Regulations Governing the Preparation of Financial Reports by Securities Issuers｜第 5 條｜證券暨期貨管理｜Regulation｜In Force

第 一 章｜金融監督管理委員會｜v1.0

Effective Date: 2028-01-01｜Last Amended: 2026-02-06

Content

Financial reports shall present fairly the financial position, financial performance, and cash flows of an issuer without being misleading to an interested party in making judgments and decisions. If a financial report violates these Regulations or any other applicable requirements, for which the FSC as a result of an audit gives a notice requiring adjustment to be made, the issuer shall make the required adjustment and correction. If the adjusted amount reaches the threshold set by the FSC, a corrected financial report shall be publicly disclosed, together with a description of the reasons, items, and amount specified in the FSC notice for adjustment.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Securities Issuers

• Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities - Article 24（第 24 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 6（第 6 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 1（第 1 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 2（第 2 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 3（第 3 條）
• Regulations Governing the Preparation of Financial Reports by Securities Issuers - Article 4（第 4 條）