Regulations Governing Securities Finance Enterprises Article 60

Securities finance enterprises shall, within 3 months of the end of each fiscal year and 2 months of the end of each semi-annual fiscal year publicly announce and report to the competent authority financial reports certified by a certified public accountant, approved by the board of directors and recognized by the supervisor.Securities finance enterprises shall, within the first 10 days of each month report to the competent authority the monthly accounting report for the previous month.The format of the financial reports and monthly report referred to in the preceding two Paragraphs shall be prescribed by the competent authority.Where a securities finance enterprise has any of the following conditions, it shall report to the competent authority within 2 days of the occurrence of the event:1.The annual financial report recognized by the shareholders meeting is inconsistent with the financial report publicly announced and reported to the competent authority.2.Occurrence of any event with material impact to the rights of shareholders.Securities finance enterprises shall report daily the itemized information on transactions, balances, collateral, and customer financing amounts for each type of business to the competent authority for its records, and print and send the information to the TWSE and the TPEx.