金融監督管理委員會民國115年8月18日金管銀法字第11502722381號

修正「金融控股公司財務報告編製準則」、「公開發行銀行財務報告編製準則」、「公開發行票券金融公司財務報告編製準則」部分條文及附表

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the amendment on partial articles of "Regulations Governing the Preparation of Financial Reports by Financial Holding Companies" (Article 31 of the amended regulations has come into force since Q2 of fiscal year 2026 and Article 4, 6, 9, 14, 17, 20 and 24 shall be coming into force from fiscal year 2028), partial articles and formats of "Regulations Governing the Preparation of Financial Reports by Public Banks" (Article 31 and Format I of Article 16 of the amended regulations have come into force since Q2 of fiscal year 2026 and Article 4, 6, 10, 13, 16 and 24 and Format G of Article 16 and Format K of Article 18 and Format 1, 2 and 4 of Article 20 shall be coming into force from fiscal year 2028) and partial articles and formats of "Regulations Governing the Preparation of Financial Reports by Public Bills Finance Companies" (Article 30 of the amended regulations has come into force since Q2 of fiscal year 2026 and Article 4, 6, 10, 13, 16 and 24 and Format I of Article 18 and Format 1, 2 and 4 of Article 20 shall be coming into force from fiscal year 2028)