Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants|第 31 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 shall disclose its financial analysis for the most recent 5 fiscal years, the content of which shall include financial structure, solvency, profitability, cash flows and the rates of other special requirements, and explain the reasons for the change of each of the financial ratios over the most recent 2 fiscal years.