金融監督管理委員會民國110年8月26日金管證券字第1100363286號

訂定「證券商管理規則」第13條負債總額之計算，得扣除受託買賣有價證券所生代收付性質之過渡性負債，及承做政府債券買賣所發生之負債，及本規則第16條資產總額之計算，應扣除交割專戶銀行存款，及受託買賣有價證券所生代收付性質之過渡性資產，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Article 13 and 16 of \"Regulations Governing Securities Firms\", which stipulates as follows: In calculating the total amount of liabilities, the transitional liabilities arising from the collections and payments made by securities firms when accepting orders to trade securities and the liabilities arising from trading of government bonds may be deducted; in calculating total amount of assets, the bank deposits in the settlement accounts and the transitional assets arising from the collections and payments made by securities firms when accepting orders to trade securities may be deducted (sipulation becomes effective from 26th, August 2021)