Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 24
An FCM shall separately disclose in the notes to the financial reports information on the following events between the FCM and its subsidiaries during the current period, and on parent-subsidiary transactions:1. Information on material transactions:A. Lending funds to others.B. Providing endorsements or guarantees for others.C. Acquisition of real estate reaching NT$300 million or 20 percent of paid-in capital or more.D. Disposal of real estate reaching NT$300 million or 20 percent of paid-in capital or more.E. Handling fee discounts on transactions with related parties totaling NT$5 million or more.F. Accounts receivable from related parties reaching NT$100 million or 20 percent of paid-in capital or more.G. Others: The business relationship between the parent and the subsidiaries and between each subsidiary, and the circumstances and amounts of any material transactions between them.2. Information on investees: If the FCM directly or indirectly exercises significant influenceor control over, or has a joint venture interest in, an investee company that is not in the Mainland Area, it shall disclose information on the investee company, showing the name, location, principal business activities, original investment amount, shareholding at the end of the period, profit or loss for the period, recognized investment gain or loss, and cash dividends.3. Information on overseas branches and representative offices: The FCM shall provide information on its overseas branches and representative offices, disclosing the locations, business activities, inward and outward remittances of operating capital, the branch's profit or loss for the period, and any accounts and transactions with the head office.4. Information on investments in the Mainland Area:A. If the FCM directly or indirectly exercises significant influence or control over, or has a joint venture interest in, any investee company in the Mainland Area, it shall disclose information on the investee company in the Mainland Area, showing the name, principal business activities, paid-in capital, method of investment, inward and outward remittance of funds, shareholding ratio, current profit or loss, and recognized investment gain or loss, carrying amount of the investment at the end of the period, repatriated investment gains, and limit on the amount of investment in the Mainland Area.B. When the FCM recognizes investment gain or loss using the equity method or prepares consolidated financial statements with respect to a Mainland Area investee company, the recognition or preparation shall be based on the investee company's financial reports audited and certified by an international CPA firm having a business cooperation relationship with an ROC CPA firm, provided that when preparing interim consolidated financial reports, the recognition or preparation may be based on the investee company's financial reports reviewed by an international accounting firm having a business cooperation relationship with an ROC CPA firm.If the shares issued by an FCM have a par value other than NT$10, for the calculation of a transaction amount of 20 percent of paid-in capital under items C, D, and F of the preceding paragraph, 10 percent of the equity attributable to owners of the parent as stated in the balance sheet shall be substituted.
中文原文 期貨商財務報告編製準則第24條
財務報告附註應分別揭露期貨商及其各子公司本期有關下列事項之相關資訊，母子公司間交易事項亦須揭露：
一、重大交易事項相關資訊：
（一）資金貸與他人。
（二）為他人背書保證。
（三）取得不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（四）處分不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（五）與關係人交易之手續費折讓合計達新臺幣五百萬元以上。
（六）應收關係人款項達新臺幣一億元或實收資本額百分之二十以上。
（七）其他：母子公司間及各子公司間之業務關係及重大交易往來情形及金額。
二、轉投資事業相關資訊：對非屬大陸地區之被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露其名稱、所在地區、主要營業項目、原始投資金額、期末持股情形、本期損益、認列之投資損益及現金股利等。
三、國外設置分支機構及代表人辦事處資訊：說明國外分支機構及代表人辦事處之地點、業務項目、匯出（回）營運資金、當期分公司損益及與總公司間往來交易。
四、大陸投資資訊：
（一）對大陸被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露大陸被投資公司名稱、主要營業項目、實收資本額、投資方式、資金匯出入情形、持股比例、本期損益及認列之投資損益、期末投資帳面金額、已匯回投資損益及赴大陸地區投資限額。
（二）期貨商對大陸被投資公司採權益法認列投資損益或編製合併報表時，應依據被投資公司經與我國會計師事務所有合作關係之國際性事務所查核簽證之財務報告認列或編製。
但編製期中合併財務報告時，得依據被投資公司經與我國會計師事務所有合作關係之國際性事務所核閱之財務報告認列或編製。
期貨商股票每股面額非屬新臺幣十元者，前項第一款第三目、第四目及第六目有關實收資本額百分之二十之交易金額規定，以資產負債表歸屬於母公司業主之權益百分之十計算之。
一、重大交易事項相關資訊：
（一）資金貸與他人。
（二）為他人背書保證。
（三）取得不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（四）處分不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（五）與關係人交易之手續費折讓合計達新臺幣五百萬元以上。
（六）應收關係人款項達新臺幣一億元或實收資本額百分之二十以上。
（七）其他：母子公司間及各子公司間之業務關係及重大交易往來情形及金額。
二、轉投資事業相關資訊：對非屬大陸地區之被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露其名稱、所在地區、主要營業項目、原始投資金額、期末持股情形、本期損益、認列之投資損益及現金股利等。
三、國外設置分支機構及代表人辦事處資訊：說明國外分支機構及代表人辦事處之地點、業務項目、匯出（回）營運資金、當期分公司損益及與總公司間往來交易。
四、大陸投資資訊：
（一）對大陸被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露大陸被投資公司名稱、主要營業項目、實收資本額、投資方式、資金匯出入情形、持股比例、本期損益及認列之投資損益、期末投資帳面金額、已匯回投資損益及赴大陸地區投資限額。
（二）期貨商對大陸被投資公司採權益法認列投資損益或編製合併報表時，應依據被投資公司經與我國會計師事務所有合作關係之國際性事務所查核簽證之財務報告認列或編製。
但編製期中合併財務報告時，得依據被投資公司經與我國會計師事務所有合作關係之國際性事務所核閱之財務報告認列或編製。
期貨商股票每股面額非屬新臺幣十元者，前項第一款第三目、第四目及第六目有關實收資本額百分之二十之交易金額規定，以資產負債表歸屬於母公司業主之權益百分之十計算之。