Regulations Governing Stock Exchanges Article 31
Aside from preparing expense and income and expenditure statement in substitution for the statement of comprehensive income and the statement of changes in equity, the financial reports of a membership type stock exchange shall be governed mutatis mutandis by the preceding article.
中文原文 證券交易所管理規則第31條
會員制證券交易所之財務報告除以編製收支報告表替代綜合損益表及權益變動表外，準用前條之規定。