Regulations Governing Centralized Securities Depository Enterprises Article 20

A CSDE 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 FSC financial reports certified by a certified public accountant, approved by the board of directors, and recognized by the supervisor.In the event that the annual financial reports referred to in the preceding paragraph shall be inconsistent with the annual financial reports accepted at the regular shareholders meeting, a report shall be filed with the FSC within 2 days of the occurrence of such inconsistency.The financial reports referred to in paragraph 1 shall be prepared in accordance with the requirements of the FSC.