第31条会员制证券交易所之财务报告除以编制收支报告表替代损益表及盈亏拨补表外，准用前条之规定。

• Article 31 Aside from preparing expense and income report in substitution for the profit and loss statement and the statement of appropriation for profits and losses, the financial reports of a membership type stock exchange shall be governed mutatis mutandis by the preceding Article.