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Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 6

Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants｜第 6 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

Except in the case of a foreign FCM or except as otherwise approved by the FSC, an FCM 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$). Financial statements shall be presented in thousands of NT dollars.

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 4（第 4 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 5（第 5 條）