Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 41
These Regulations shall come into force from the date of issuance, with the exception of Article 4, Article 7, Article 12, paragraph 1, Article 13 to Article 19, Article 22, Article 24, Article 26, Article 27, Article 35, Article 37, and Article 39, as amended on 11 September 2014, which shall come into force from financial year 2015, Article 14, Article 18, Article 22, Article 25, Article 35-1, and Article 35-2, as amended on 14 February 2017, which shall come into force from financial year 2017, the Articles as amended on 14 September 2017, which shall come into force from financial year 2018, Article 14, paragraph 4, subparagraphs 3 and 4, and paragraph 6, Article 15, Article 22, and Article 29, as amended on 30 July 2018, which shall come into force from financial year 2019, the articles amended on 18 March 2020, which shall come into force from financial year 2020, and the 24 November 2022 amendment to Article 12, which shall come into force from financial year 2022, and to Article 10 and Article 14, paragraph 4, subparagraph 1, item B, which shall come into force from financial year 2023, and the introductory part of paragraph 3, and paragraph 4, of Article 15 amended on 24 January 2024, which shall come into force from financial year 2024.
中文原文 期貨商財務報告編製準則第41條
本準則除中華民國一百零三年九月十一日修正之第四條、第七條、第十二條第一項、第十三條至第十九條、第二十二條、第二十四條、第二十六條、第二十七條、第三十五條、第三十七條、第三十九條自一百零四會計年度施行，一百零六年二月十四日修正之第十四條、第十八條、第二十二條、第二十五條、第三十五條之一、第三十五條之二自一百零六會計年度施行，一百零六年九月十四日修正條文自一百零七會計年度施行，一百零七年七月三十日修正之第十四條第四項第三款、第四款、第六項、第十五條、第二十二條、第二十九條自一百零八會計年度施行，一百零九年三月十八日修正條文自一百零九會計年度施行，一百十一年十一月二十四日修正之第十二條自一百十一會計年度施行、第十條及第十四條第四項第一款第二目自一百十二會計年度施行，一百十三年一月二十四日修正之第十五條第三項序文及第四項自一百十三會計年度施行，一百十五年四月二十七日修正條文自一百十七會計年度施行外，自發布日施行。