Regulations Governing Futures Trust Enterprises Article 20

A futures trust enterprise shall prepare financial reports in accordance with regulatory requirements, and, within three months of the end of each fiscal year, make known to the public and file with the competent authority an annual financial report that has been audited and attested to by CPAs as approved by the competent authority pursuant to Article 37, paragraph 1 of the Securities and Exchange Act and has been approved by the board of directors and recognized by the supervisors.The filing of the annual financial report referred to in the preceding paragraph shall be made by sending the financial report to the Association for forwarding to the competent authority.