金融監督管理委員會民國111年8月22日金管證券字第1110382901號

為健全證券商之財務結構，證券商依「證券商管理規則」第3條第1項第2款申請減少資本退還股款者，應先彌補以前年度虧損，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for stipulating that securities firms who apply for capital reduction to return share prices in accordance with Subparagraph 2 of Paragraph 1 of Article 3 of \"Regulations Governing Securities Firms\" shall cover the losses incurred in previous years first in order to strengthen the financial structure of securities firms (stipulation becomes effective from 22nd, August 2022)