Regulatory Alerts2017-12-21
Directions for Auditing Liquidity of Financial Institutions
The Central Bank of the Republic of China issued these directions to establish the framework for auditing the liquidity of financial institutions. The regulations were last amended on December 21, 2017, with amendments effective from January 1, 2018. The document mandates the use of specific attachments, including forms for calculating the liquidity reserve ratio and reporting audit summaries.
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