The "financial statements" referred to in these Regulations include the following statements and footnotes thereto:
1. Balance sheet.
2. Comprehensive income statement.
3. Statement of changes in owners' equity.
4. Cash flow statement.
Each page of the balance sheet, comprehensive income statement, statement of owners' equity, and cash flow statement referred to in the preceding paragraph shall be signed or sealed by a responsible person, managerial officer, and in-charge accountant as representatives of the audited entity.
For the first, second, and third quarter financial reports of the audited entity that are required to be reviewed by a CPA and publicly announced and registered pursuant to Article 36 of the Securities and Exchange Act, the CPA also shall review the interim financial reports of the major subsidiaries of the audited entity. If the CPA expresses a qualified conclusion in a review report because the financial reports or related information of a non-major subsidiary have not been reviewed, the CPA in the interim review reports must specify the amounts of the unreviewed assets, liabilities, and comprehensive income, and the proportions that they constitute of each of those amounts in the financial reports.

Dollar amounts in financial statements shall be based on figures audited by a CPA. The dollar amounts need only be expressed in units of NT$1000, rounded to the nearest thousand, unless otherwise stated by laws and regulations or otherwise requested by the engaging party.

These Regulations shall be enforced from the date of issuance.