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Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 17

Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants｜第 17 條｜證券暨期貨管理｜Regulation｜In Force

第 二 章/第 一 節｜金融監督管理委員會｜v1.0

Effective Date: 2028-01-01｜Last Amended: 2026-04-27

Content

Equity items, their components, and information to be disclosed in the balance sheet of a foreign FCM are as follows: 1. Operating capital: Capital earmarked by a foreign FCM for exclusive use by its ROC branches in their business operations. 2. Accumulated earnings or deficit: With respect to a foreign FCM's ROC branches, earnings not yet repatriated to the head office or deficit not yet offset. Any special reserve appropriated under applicable laws and regulations shall be noted. 3. Other equity: With respect to a foreign FCM, the accumulated balances of unrealized gains and losses from financial assets measured at fair value through other comprehensive income, of gains and losses on hedging instruments, and of revaluation surplus. A foreign FCM may elect to recognize the remeasurements of defined benefit plans in retained earnings or other equity interest, and disclose the recognition in the notes. Remeasurements of defined benefit plans that have been recognized in other equity interest may not be reclassified into profit or loss or transferred into retained earnings in a subsequent period.

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

  • 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 22（第 22 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 14（第 14 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 15（第 15 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 16（第 16 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 18（第 18 條）
  • Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants - Article 19（第 19 條）