Regulations Governing the Preparation of Financial Reports by Securities Firms Article 21
Financial reports shall include explanatory notes on the following subsequent events that occur between the balance sheet date and the date when the financial reports are authorized for issue:1. Change in capital structure.2. Large long-term or short-term borrowings.3. The addition, expansion, construction, lease, obsolescence, idling, sale, pledge, transfer, or long-term renting of major assets.4. Principal investments in other enterprises.5. Losses due to material disasters.6. Material litigation pending or concluded.7. The signing, completion, voidance, or lapse of material contracts.8. Material organizational adjustments and material management reforms.9. Material effects of changes in government laws and regulations.10. Other material events or measures capable of affecting future financial position, financial performance, and cash flows.
中文原文 證券商財務報告編製準則第21條
財務報告對於資產負債表日至通過財務報告日間所發生之下列期後事項，應加註釋：
一、資本結構之變動。
二、鉅額長短期債款之舉借。
三、主要資產之添置、擴充、營建、租賃、廢棄、閒置、出售、質押、轉讓或長期出租。
四、對其他事業之主要投資。
五、重大災害損失。
六、重大訴訟案件之進行或終結。
七、重大契約之簽訂、完成、撤銷或失效。
八、重大之組織調整及管理制度之重大改革。
九、因政府法令變更而發生之重大影響。
十、其他足以影響今後財務狀況、財務績效及現金流量之重大事故或措施。
一、資本結構之變動。
二、鉅額長短期債款之舉借。
三、主要資產之添置、擴充、營建、租賃、廢棄、閒置、出售、質押、轉讓或長期出租。
四、對其他事業之主要投資。
五、重大災害損失。
六、重大訴訟案件之進行或終結。
七、重大契約之簽訂、完成、撤銷或失效。
八、重大之組織調整及管理制度之重大改革。
九、因政府法令變更而發生之重大影響。
十、其他足以影響今後財務狀況、財務績效及現金流量之重大事故或措施。