金融監督管理委員會民國111年8月22日金管證券字第11103829014號

外國證券商除依「證券商管理規則」第21條公告申報在臺分公司依我國「證券商財務報告編製準則」編製之財務報告外，並應將總公司經會計師查核簽證之財務報告，依其主管機關相關法令提出後一個月內，依本規則同條第4項向本會申報，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Article 21 of \"Regulations Governing Securities Firms\", which stipulates that foreign securities firms shall not only publicly announce and report to the FSC the financial statments prepared by Taiwan branches in accordance with \"Regulations Governing the Preparation of Financial Reports by Securities Firms\" but also report to the FSC the financial statements of their head offices audited and attested by a certified public accountant in accordance with Paragraph 4 of Article 21 of the aforesaid Regulations within a month after the competent authorities of the home-country head office require submission of financial statements (stipulation becomes effective from 22nd, August 2022)