1.    FSC Amends the Regulations Governing the Preparation of Financial Reports by Securities Issuers, Simplifying Information Disclosure Requirements in the Financial Report Forms and Enhancing the Relevance of Information Disclosures 

To enhance the relevance of information disclosures in financial reports and simplify the disclosure of financial report notes after considering suggestions from external stakeholders, the Financial Supervisory Commission (FSC) issued an amendment to the Regulations Governing the Preparation of Financial Reports by Securities Issuers on 19 March 2025. Considering that some of the material transaction related information that issuers were originally required to disclose in the notes to the financial reports, including information on trading of securities, acquisition or disposal of real estate, trading in derivative instruments, as well as information on major shareholders, can be accessed from the Market Observation Post System (MOPS), the disclosure provisions for such matters together with the relevant notes are deleted. Also, the original requirement on the disclosure of individual securities holding at the end of the period is amended to the disclosure of securities holding in accordance with the materiality principle, with the relevant notes amended accordingly. The amended requirements apply when public companies filing the financial reports for the first quarter of 2025.
2.    FSC Announces Mandatory Central Clearing of New Taiwan Dollar Interest Rate Swap (TWD IRS) Transactions between Financial Institutions Effective 1 July 2025.

To enhance risk management among financial institutions and in light of developments in major financial markets, the FSC issued Official Order No. Financial-Supervisory-Securities-Futures-1140380894 on 18 March 2025. Effective from 1 July 2025, New Taiwan dollar interest rate swap (TWD IRS) transactions between financial institutions will be subject to mandatory central clearing through the Taiwan Futures Exchange.