Regulations Governing the Preparation of Financial Reports by Company-Type Futures Exchanges Article 5
A company-type futures exchange 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$).The dollar amounts in the financial statements may be presented in thousands of NT dollars rounded to the nearest thousand.
中文原文 公司制期貨交易所財務報告編製準則第5條
會計年度採曆年制，每年六月三十日辦理上半年度結算，十二月三十一日辦理年度決算。
會計基礎採權責發生制。
記帳單位為新臺幣元。
財務報表之金額，得僅表達至千元為止，千元以下四捨五入。
會計基礎採權責發生制。
記帳單位為新臺幣元。
財務報表之金額，得僅表達至千元為止，千元以下四捨五入。