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Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 4

Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants｜第 4 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: 2026-04-27

Content

An FCM shall establish, and amend when necessary, an accounting system based on the nature of its accounting matters, the actual status and development of its business, and its management needs, and have such available for audit in the future. The accounting system referred to in the preceding paragraph shall, based on the nature of the FCM's business operations, and in a way that meets the needs of preparation of the consolidated financial reports and uniformity in the accounting policies of the FCM and its subsidiaries, separately provide a general description of the accounting system, a chart of journals and ledgers, descriptions and uses of accounting items, accounting documents, account books, and accounting reports, accounting procedures, and finance and payment/disbursement operations. The FCM shall see to it that its subsidiaries establish their accounting systems in accordance with the preceding paragraph.

Related Regulations - Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants

  • Regulations Governing the Acquisition and Disposal of Assets by Public Companies - Article 31（第 31 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 10（第 10 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 1（第 1 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 2（第 2 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 3（第 3 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 5（第 5 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 6（第 6 條）