Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants Article 6
Except in the case of a foreign FCM or except as otherwise approved by the FSC, an FCM shall use the calendar year as its financial year, with accounts closed on June 30 for the first half of the financial year and on December 31 for the whole financial year.The accrual basis of accounting shall be used.Accounts shall be expressed in New Taiwan Dollars (NT$).Financial statements shall be presented in thousands of NT dollars.
中文原文 期貨商財務報告編製準則第6條
期貨商會計年度，除外國期貨商或經本會核准者外，採曆年制，每年六月三十日辦理上半年度結算，十二月三十一日辦理年度決算。
會計基礎採權責發生制。
記帳單位為新臺幣元。
財務報表編製單位為新臺幣千元。
會計基礎採權責發生制。
記帳單位為新臺幣元。
財務報表編製單位為新臺幣千元。