Regulations Governing Futures Exchanges Article 20

Within two months after the end of the semi-annual fiscal year and three months after the end of the fiscal year, a futures exchange shall make a public announcement and report to the FSC its financial report, which shall be audited and certified by a certified public accountant, adopted by the Board of Director's resolution and acknowledged by the supervisors.Where the annual financial report approved by the shareholders meeting or members meeting of a futures exchange is different from the one publicly announced and reported to the FSC, within two days of the occurrence of such event, it shall be publicly announced and reported to the FSC.A futures exchange shall prepare an annual report for distribution of the shareholders meeting or members meeting and for reporting to the FSC.A futures exchange shall, by the tenth day of each month, report to the FSC the monthly accounting summary, balance sheet, and statement of comprehensive income for the previous month.A membership futures exchange may replace the statement of comprehensive income and the statement of changes in equity with the income and expenditure statement.