Regulations Governing the Preparation of Financial Reports by Securities Firms Article 30
A securities firm shall review and analyze its financial position, and financial performance, and assess risk items. The required particulars are as follows:1. Financial condition: The report shall explain the reason for, and impact of, any material change over the most recent 2 fiscal years in its assets, liabilities, or equity. Where the impact is of material significance, it shall further describe how the securities firm plans to respond.2. Financial performance: The report shall explain the reasons for any material changes over the most recent 2 fiscal years in operating income, and income before tax; forecast the securities firm's expected sales volume and provide the basis for the forecast; and describe the possible impact of such changes upon the securities firm's financial and business affairs, and how the securities firm plans to respond.3. Cash flows: The report shall analyze and explain any changes over the most recent fiscal year in the securities firm's cash flows; describe how the securities firm plans to address any illiquidity problems; and provide an analysis of the securities firm's cash liquidity for the coming fiscal year.4. The impact of any material capital expenditures over the most recent fiscal year upon the securities firm's financial and operating condition.5. The securities firm's policy for the most recent fiscal year on investments in other companies, the main reasons for profit/losses resulting therefrom, plans for improvement, and investment plans for the coming fiscal year.6. The section on risks shall analyze and assess the following matters for the most recent fiscal year and as of the day of the close of the fiscal year:A. The effect upon the securities firm's profits (or losses) of interest and exchange rate fluctuations and changes in the inflation rate, and response measures to be taken in the future.B. The securities firm's policy regarding high-risk investments, highly leveraged investments, loans to other parties, endorsements, guarantees, and derivatives transactions; the main reasons for the profits/losses generated thereby; and response measures to be taken in the future.C. Effect on the securities firm's financial operations of important policies adopted and changes in the legal environment at home and abroad, and measures to be taken in response.D. Effect on the securities firm's financial operations of developments in science and technology (including cyber security risks) as well as industrial change, and measures to be taken in response.E. Effect on the securities firm's crisis management of changes in the securities firm's corporate image, and measures to be taken in response.F. Expected benefits and possible risks associated with any merger or acquisition, and measures to be taken in response.G. Expected benefits and possible risks associated with any plant expansion, and measures to be taken in response.H. Risks associated with any consolidation of business operations, and measures to be taken in response.I. Effect upon and risk to the securities firm of any large transfer or changing of hands of shareholding of a director, a supervisor, or a shareholder holding greater than a 10 percent stake in the securities firm, and measures to be taken in response.J. Effect upon and risk to the securities firm associated with any change in governance personnel or top management, and measures to be taken in response.K. Litigious or non-litigious matters. List any material litigious, non-litigious, or administrative dispute that involves the securities firm or any of its directors, supervisors, general manager, any major shareholder holding a stake of greater than 10 percent, or any company or companies controlled by the securities firm, and that has been concluded by a final and conclusive judgment or is still pending. Where the outcome of such a dispute could materially affect shareholders' equity or the prices of the firm's securities, the report shall disclose the facts of the dispute, amount of money at stake in the dispute, the date of commencement of litigation, the main parties to the dispute, and the status of the dispute as of the date of the close of the fiscal year.L. Other significant risks, and measures to be taken in response.7. Crisis management mechanisms.8. Other important matters.
中文原文 證券商財務報告編製準則第30條
證券商應就財務狀況及財務績效加以檢討分析，並評估風險事項，其應記載事項如下：
一、財務狀況：最近二年度資產、負債及權益發生重大變動之主要原因及其影響，若影響重大者應說明未來因應計畫。
二、財務績效：最近二年度營業利益及稅前淨利重大變動之主要原因及預期業務目標與其依據，對證券商未來財務業務之可能影響及因應計畫。
三、現金流量：最近年度現金流量變動之分析說明、流動性不足之改善計畫及未來一年現金流動性分析。
四、最近年度重大資本支出對財務業務之影響。
五、最近年度轉投資政策、其獲利或虧損之主要原因、改善計畫及未來一年投資計畫。
六、風險事項應分析評估最近年度及截至年度終了日止之下列事項：
（一）利率、匯率變動、通貨膨脹對證券商損益之影響及未來因應措施。
（二）從事高風險、高槓桿投資、資金貸與他人、背書保證及衍生性商品交易之政策、獲利或虧損之主要原因及未來因應措施。
（三）國內外重要政策及法律變動對證券商財務業務之影響及因應措施。
（四）科技改變（包括資通安全風險）及產業變化對證券商財務業務之影響及因應措施。
（五）證券商形象改變對企業危機管理之影響及因應措施。
（六）進行併購之預期效益、可能風險及因應措施。
（七）擴充營業據點之預期效益、可能風險及因應措施。
（八）業務集中所面臨之風險及因應措施。
（九）董事、監察人或持股超過百分之十之大股東，股權之大量移轉或更換對證券商之影響、風險及因應措施。
（十）經營權之改變對證券商之影響、風險及因應措施。
（十一）訴訟或非訟事件，應列明證券商及證券商董事、監察人、總經理、持股比例超過百分之十之大股東及從屬公司已判決確定或尚在繫屬中之重大訴訟、非訟或行政爭訟事件，其結果可能對股東權益或證券價格有重大影響者，應揭露其系爭事實、標的金額、訴訟開始日期、主要涉訟當事人及截至年度終了日止之處理情形。
（十二）其他重要風險及因應措施。
七、危機處理應變機制。
八、其他重要事項。
一、財務狀況：最近二年度資產、負債及權益發生重大變動之主要原因及其影響，若影響重大者應說明未來因應計畫。
二、財務績效：最近二年度營業利益及稅前淨利重大變動之主要原因及預期業務目標與其依據，對證券商未來財務業務之可能影響及因應計畫。
三、現金流量：最近年度現金流量變動之分析說明、流動性不足之改善計畫及未來一年現金流動性分析。
四、最近年度重大資本支出對財務業務之影響。
五、最近年度轉投資政策、其獲利或虧損之主要原因、改善計畫及未來一年投資計畫。
六、風險事項應分析評估最近年度及截至年度終了日止之下列事項：
（一）利率、匯率變動、通貨膨脹對證券商損益之影響及未來因應措施。
（二）從事高風險、高槓桿投資、資金貸與他人、背書保證及衍生性商品交易之政策、獲利或虧損之主要原因及未來因應措施。
（三）國內外重要政策及法律變動對證券商財務業務之影響及因應措施。
（四）科技改變（包括資通安全風險）及產業變化對證券商財務業務之影響及因應措施。
（五）證券商形象改變對企業危機管理之影響及因應措施。
（六）進行併購之預期效益、可能風險及因應措施。
（七）擴充營業據點之預期效益、可能風險及因應措施。
（八）業務集中所面臨之風險及因應措施。
（九）董事、監察人或持股超過百分之十之大股東，股權之大量移轉或更換對證券商之影響、風險及因應措施。
（十）經營權之改變對證券商之影響、風險及因應措施。
（十一）訴訟或非訟事件，應列明證券商及證券商董事、監察人、總經理、持股比例超過百分之十之大股東及從屬公司已判決確定或尚在繫屬中之重大訴訟、非訟或行政爭訟事件，其結果可能對股東權益或證券價格有重大影響者，應揭露其系爭事實、標的金額、訴訟開始日期、主要涉訟當事人及截至年度終了日止之處理情形。
（十二）其他重要風險及因應措施。
七、危機處理應變機制。
八、其他重要事項。