Regulations Governing the Preparation of Financial Reports by Securities Firms Article 31-1
If the content of any information required to be reported under Article 28, subparagraph 5 has already been publicly announced and reported on the information reporting website designated by the FSC, it may be incorporated in the "Other disclosures" of the financial report by cross-reference to the source where the information can be found, whereupon, such publicly announced and reported information shall be deemed content of the "Other disclosures" of the financial report.
中文原文 證券商財務報告編製準則第31-1條
第二十八條第五款之應記載事項所定資訊內容，如已於本會指定之資訊申報網站公告申報者，得於財務報告其他揭露事項記載資訊查詢之索引，且相關公告申報資訊視為財務報告其他揭露事項之記載事項。