Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 17
Equity items, their components, and information to be disclosed in the balance sheet of a foreign FCM are as follows:1. Operating capital: Capital earmarked by a foreign FCM for exclusive use by its ROC branches in their business operations.2. Accumulated earnings or deficit: With respect to a foreign FCM's ROC branches, earnings not yet repatriated to the head office or deficit not yet offset. Any special reserve appropriated under applicable laws and regulations shall be noted.3. Other equity: With respect to a foreign FCM, the accumulated balances of unrealized gains and losses from financial assets measured at fair value through other comprehensive income, of gains and losses on hedging instruments, and of revaluation surplus.A foreign FCM may elect to recognize the remeasurements of defined benefit plans in retained earnings or other equity interest, and disclose the recognition in the notes. Remeasurements of defined benefit plans that have been recognized in other equity interest may not be reclassified into profit or loss or transferred into retained earnings in a subsequent period.
中文原文 期貨商財務報告編製準則第17條
外國期貨商資產負債表之權益項目與其內涵及應揭露事項如下：
一、營運資金：外國期貨商專撥在中華民國境內分支機構營業所用之資金。
二、累積盈虧：外國期貨商在中華民國境內分支機構尚未匯回總公司之盈餘或未經彌補之虧損。
依有關法令提撥之特別盈餘公積，應予註明。
三、其他權益：外國期貨商透過其他綜合損益按公允價值衡量之金融資產未實現損益、避險工具之損益、重估增值等累計餘額。
外國期貨商得選擇將確定福利計畫之再衡量數認列於保留盈餘或其他權益並於附註中揭露。
確定福利計畫之再衡量數認列於其他權益者，後續期間不得重分類至損益或轉入保留盈餘。
一、營運資金：外國期貨商專撥在中華民國境內分支機構營業所用之資金。
二、累積盈虧：外國期貨商在中華民國境內分支機構尚未匯回總公司之盈餘或未經彌補之虧損。
依有關法令提撥之特別盈餘公積，應予註明。
三、其他權益：外國期貨商透過其他綜合損益按公允價值衡量之金融資產未實現損益、避險工具之損益、重估增值等累計餘額。
外國期貨商得選擇將確定福利計畫之再衡量數認列於保留盈餘或其他權益並於附註中揭露。
確定福利計畫之再衡量數認列於其他權益者，後續期間不得重分類至損益或轉入保留盈餘。