Regulations Governing the Applicable Scope of Special Circumstances for the Public Announcement and Filing of Financial Reports and Operational Status Reports by Public Companies Article 2
The special circumstances for the public announcement and filing of financial reports and monthly operating reports by issuers such as financial holding companies, banks, and securities, futures, and insurance enterprises shall be governed by these Regulations, except where otherwise provided by the laws and regulations governing each specific enterprise.
中文原文 公開發行公司財務報告及營運情形公告申報特殊適用範圍辦法第2條
金融控股公司、銀行、證券、期貨及保險等事業發行人公告申報財務報告及每月營運之特殊情形，除各該事業之相關法令另有規定外，應依本辦法規定辦理。