Regulations Governing the Preparation of Financial Reports by Securities Firms Article 29
A securities firm shall disclose its financial analysis for the most recent 5 fiscal years, the content of which shall include financial structure, solvency, profitability, cash flows and the rates of other special requirements, and explain the reasons for the change of each of the financial ratios over the most recent 2 fiscal years.
中文原文 證券商財務報告編製準則第29條
證券商應揭露最近五年度財務分析，內容應包括財務結構、償債能力、獲利能力、現金流量及特殊規定之比率，並說明最近二年度各項財務比率變動原因。