Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants｜第 29 條｜證券暨期貨管理｜Regulation｜In Force
第 四 章｜金融監督管理委員會｜v1.0
Effective Date: 2028-01-01｜Last Amended: 2026-04-27
An FCM preparing parent company only financial reports shall prepare statements of major accounting items. Titles of statements of major accounting items are as follows: 1. Statements of assets and liabilities items: A. Statement of cash and cash equivalents. B. Statement of financial assets at fair value through profit or loss V current. C. Statement of financial assets measured at fair value through other comprehensive income V current. D. Statement of financial assets for hedging V current. E. Statement of financial assets measured at amortized cost V current. F. Statement of futures trading margins V own funds. G. Statement of futures trading margins V securities. H. Statement of customer margin account balances. I. Statement of customer margin accounts V bank deposits. J. Statement of customer margin accounts V securities. K. Statement of customer margin accounts V clearing balances with futures clearing houses. L. Statement of customer margin accounts Vclearing balances with other futures commission merchants. M. Statement of customer margin accounts Vothers. N. Statement of futures trading margins receivable. O. Statement of trade receivables. P. Statement of prepayments. Q. Statement of other receivables. R. Statement of non-current assets held for sale. S. Statement of other current assets. T. Statement of changes in financial assets at fair value through profit or loss Vnon-current. U. Statement of financial assets measured at fair value through other comprehensive income Vnon-current. V. Statement of financial assets for hedging Vnon-current. W. Statement of financial assets measured at amortized cost Vnon-current. X. Statement of changes in investments accounted for using the equity method. Y. Statement of changes in accumulated impairment of investments accounted for using the equity method. Z. Statement of changes in property and equipment. AA. Statement of changes in accumulated depreciation of property and equipment. AB. Statement of changes in accumulated impairment of property and equipment. AC. Statement of changes in right-of-use assets. AD. Statement of changes in accumulated depreciation of right-of-use assets. AE. Statement of changes in accumulated impairment of right-of-use assets. AF. Statement of changes in investment property. AG. Statement of changes in accumulated depreciation of investment property. AH. Statement of changes in accumulated impairment of investment property. AI. Statement of changes in intangible assets. AJ. Statement of deferred tax assets. AK. Statement of other non-current assets. AL. Statement of short-term borrowings. AM. Statement of commercial paper payable. AN. Statement of financial liabilities at fair value through profit or loss Vcurrent. AO. Statement of financial liabilities for hedging Vcurrent. AP. Statement of futures traders' equity. AQ. Statement of trade payables. AR. Statement of other payables. AS. Statement of provisions Vcurrent. AT. Statement of liabilities directly associated with non-current assets held for sale. AU. Statement of other current liabilities. AV. Statement of changes in financial liabilities at fair value through profit or loss Vnon-current. AW. Statement of financial liabilities for hedging Vnon-current. AX. Statement of long-term borrowings. AY. Statement of lease liabilities. AZ. Statement of bonds payable. BA Statement of provisions Vnon-current. BB Statement of deferred tax liabilities. BC Statement of other non-current liabilities. 2. Statements of profit or loss items: A. Statement of gains (losses) on derivative instruments. B. Statement of futures commission expenses. C. Statement of employee benefits, depreciation, amortization, and other operating expenses. D. Statement of finance costs. E. Statement of expected credit impairment loss (gain). F. Statement of other gains and losses. An FCM may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets and liabilities items described in subparagraph 1 of the preceding paragraph.