| Organisation |
| Organisation |
Order of the Financial Supervisory Commission |
| Issue No. |
| Issue No. |
Financial-Supervisory-Securities-Firms 11403856096
CH
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| Issue Date |
| Issue Date |
2025/12/26 |
| Content |
| Content |
Order of the Financial Supervisory Commission (FSC)
Issue Date: 26 December 2025
Issue No.: Financial-Supervisory-Securities-Firms-11403856096
- This Order is issued pursuant to Article 12, paragraph 3 and Article 34-1, subparagraphs 7 and 8 of the Regulations Governing the Preparation of Financial Reports by Futures Commission Merchants.
- A TWSE listed or TPEx listed futures commission merchant (FCM) or an exclusively operated FCM that is a subsidiary of a TWSE listed or TPEx listed company shall, according to the following timetable, apply the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards (hereinafter, the "Sustainability Disclosure Standards") to prepare sustainability-related financial information:
- One with paid-in capital of NT$10 billion or more shall apply the Sustainability Disclosure Standards to prepare sustainability-related financial information beginning from financial year 2026, and shall file beginning from 2027.
- One with paid-in capital of NT$5 billion or more but less than NT$10 billion shall apply the Sustainability Disclosure Standards to prepare sustainability-related financial information beginning from financial year 2027, and shall file beginning from 2028.
- One with paid-in capital of less than NT$5 billion shall apply the Sustainability Disclosure Standards to prepare sustainability-related financial information beginning from financial year 2028, and shall file beginning from 2029.
- If a TWSE listed or TPEx listed FCM or an exclusively operated FCM that is a subsidiary of a TWSE listed or TPEx listed company wishes to early apply the Sustainability Disclosure Standards to prepare sustainability-related financial information, it shall do so in accordance with the provisions of Article 12, paragraph 3 and Article 34-1 of the Standards.
- A TWSE listed or TPEx listed FCM, or an exclusively operated FCM that is a subsidiary of a TWSE listed or TPEx listed company, that has applied the Sustainability Disclosure Standards under either of the preceding two points to prepare sustainability-related financial information shall obtain an assurance opinion from an independent third party with respect to Scope 1 and Scope 2 greenhouse gas emissions of the consolidated entity (hereinafter, "greenhouse gas emissions information"). However, if such an assurance opinion cannot be obtained in time for filing of the financial report, the FCM shall include a notation to that effect in the financial report and shall, by the end of October of the same year, disclose the assured greenhouse gas emissions information on the Market Observation Post System (MOPS) and upload the assurance report. If the assured greenhouse gas emissions information differs from the information originally filed with the financial report, the FCM shall correct the filed information and explain the reasons for the discrepancy; if there is material discrepancy, the corrected information shall be resubmitted for approval by the board of directors.
- The assurance practitioners performing assurance engagements on the greenhouse gas emissions information under the preceding point, and the assurance institutions to which they belong, shall comply with the provisions of the Directions for Assurance Institutions jointly adopted by the Taiwan Stock Exchange Corporation and the Taipei Exchange.
- A TWSE listed or TPEx listed FCM or an exclusively operated FCM that is a subsidiary of a TWSE listed or TPEx listed company, as referred to in Point 2 or Point 3, shall apply the provisions of the Sustainability Disclosure Standards relating to Scope 3 greenhouse gas emissions information beginning from the fourth financial year following, and counting inclusively from, their initial application of the Sustainability Disclosure Standards.
- The paid-in capital referred to in Point 2 means the paid-in capital as stated in the financial report for the most recent financial year submitted pursuant to Article 24 of the Regulations Governing Futures Commission Merchants.
- This Order is effective from this day forward.
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