Regulations Governing Futures Clearing Houses Article 13

A futures clearing house shall make a public announcement and report to the FSC within two months after the end of its semi-annual fiscal year and three months after the end of its fiscal year, its financial report audited and certified by an accountant, and adopted by the Board resolution and recognized by the supervisors.Where the annual financial report recognized by the shareholders meeting and the annual financial report publicly announced and reported to the FSC are not identical, the futures clearing house shall publicly announce and report to the FSC within two days from the occurrence of the event.The futures clearing house shall produce an annual report for distribution to the shareholders at the shareholders meeting, and further report to the FSC.Within the first ten days of each month, the futures clearing house shall report to the FSC the monthly accounting summary, assets and liabilities statement (balance sheet), and statement of comprehensive income for the previous month.