Regulations Governing Offshore Securities Branches Article 5
An offshore securities branch, within 3 months after the end of each fiscal year, shall file with the competent authority the balance sheet and the statement of comprehensive income audited and attested by certified public accountants (CPAs).An offshore securities branch, within 10 days after the end of each quarter and each month, shall file financial and business information, including the respective quarterly business statements, monthly balance sheets and monthly business statements through the "Securities Firm Filing Web Entry" in the relevant statement format.The statements to be filed pursuant to paragraph 1 shall be prepared in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Firms.The format, content, and filing method of the statements to be filed pursuant to paragraph 2 will be prescribed by the FSC in consultation with the CBC.
中文原文 國際證券業務分公司管理辦法第5條
國際證券業務分公司應於每會計年度終了後三個月內，向主管機關申報經會計師查核簽證之資產負債表及綜合損益表。
國際證券業務分公司應於每季及每月營業終了後十日內，於「證券商申報單一窗口」依相關報表格式，申報業務相關之季報表、資產負債月報表及業務相關之月報表等財務業務資訊。
第一項申報之報表，應依證券商財務報告編製準則之規定辦理。
第二項申報之報表格式、內容及方式，由金管會洽商中央銀行另定之。
國際證券業務分公司應於每季及每月營業終了後十日內，於「證券商申報單一窗口」依相關報表格式，申報業務相關之季報表、資產負債月報表及業務相關之月報表等財務業務資訊。
第一項申報之報表，應依證券商財務報告編製準則之規定辦理。
第二項申報之報表格式、內容及方式，由金管會洽商中央銀行另定之。