Regulations Governing the Preparation of Financial Reports by Company-Type Futures Exchanges Article 7
Financial reports shall be able to present fairly the financial position, financial performance, and cash flows of a company-type futures exchange without being misleading to an interested party in making judgments and decisions.If a financial report violates these Regulations or any other applicable requirements, for which the FSC as a result of an audit gives a notice requiring adjustment to be made, the company-type futures exchange shall make the required adjustment and correction. If the adjusted amount reaches the threshold set forth in Article 6 of the Securities and Exchange Act Enforcement Rules, the financial report shall be restated and submitted to the FSC.
中文原文 公司制期貨交易所財務報告編製準則第7條
財務報告之內容應能公允表達公司制期貨交易所之財務狀況、財務績效及現金流量，並不致誤導利害關係人之判斷與決策。
財務報告有違反本準則或其他有關規定，經本會查核通知調整者，應予調整更正。
調整金額達證券交易法施行細則第六條規定標準者，應重編財務報告，並檢送本會。
財務報告有違反本準則或其他有關規定，經本會查核通知調整者，應予調整更正。
調整金額達證券交易法施行細則第六條規定標準者，應重編財務報告，並檢送本會。