Regulations Governing the Consolidated Capital Adequacy of Financial Holding Companies Article 6
A financial holding company shall prepare a capital adequacy report using the calculation methods and forms promulgated by the competent authority and file the same with the competent authority in accordance with the following provisions; however, if the competent authority provides otherwise, such provisions shall govern:1. In three months after the end of each fiscal year, file the group's accountant-examined capital adequacy report and attach relevant documents.2. In two months after the end of each half fiscal year, file the group's accountant-examined capital adequacy report and attach relevant documents.3. In two months after the end of each half and each fiscal year, file the group's capital adequacy related information in accordance with the requirements set forth by the competent authority for online filing by financial holding companies.If deemed necessary, the competent authority may order a financial holding company to submit a report on its group capital adequacy ratio along with relevant information at any time.
中文原文 金融控股公司合併資本適足性管理辦法第6條
金融控股公司應依主管機關發布之計算方法及表格，依下列規定向主管機關申報資本適足率。
但主管機關另有規定者，從其規定：
一、於每營業年度終了後三個月內，申報經會計師複核之集團資本適足率，並檢附相關資料。
二、於每半營業年度終了後二個月內，申報經會計師複核之集團資本適足率，並檢附相關資料。
三、於每營業年度及每半營業年度終了後二個月內，依金融控股公司經由網際網路向主管機關申報資料規定，申報集團資本適足率相關資訊。
主管機關於必要時得令金融控股公司隨時填報集團資本適足率，並檢附相關資料。
但主管機關另有規定者，從其規定：
一、於每營業年度終了後三個月內，申報經會計師複核之集團資本適足率，並檢附相關資料。
二、於每半營業年度終了後二個月內，申報經會計師複核之集團資本適足率，並檢附相關資料。
三、於每營業年度及每半營業年度終了後二個月內，依金融控股公司經由網際網路向主管機關申報資料規定，申報集團資本適足率相關資訊。
主管機關於必要時得令金融控股公司隨時填報集團資本適足率，並檢附相關資料。