Regulations Governing Information to be Published in Annual Reports of Public Companies - Chapter - Laws & Regulations Database of The Republic of China (Taiwan)

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Chapter Law Content

Title：	Regulations Governing Information to be Published in Annual Reports of Public Companies CH
Category：	Financial Supervisory Commission（金融監督管理委員會）
Attachment：	Table 1-Information on Directors and Supervisors (1).pdf Table 1-1-Information on the Management Team.pdf Table 1-2-(Method for Disclosure of Remuneration).pdf Table 1-3-Names and Distributions of Employee Profit-Sharing Compensation to Managerial Officers.pdf Table 2-(1)Operation of the Board of Directors.pdf Table 2-1-Operation of the Audit Committee.pdf Table 2-1-1-Attendance by the Supervisors at Board of Directors Meetings.pdf Table 2-2-Corporate Governance – Implementation Status and Deviations from the Corporate Governance Best-Practice Principles for TWSETPEx Listed Companies and the Reasons.pdf Table 2-2-1-(1) Information on Remuneration Committee Members.pdf Table 2-2-2-Promotion of Sustainable Development – Implementation Status and Deviations from the Sustainable Development Best Practice Principles for TWSETPEx Listed Companies and the Reas.pdf Table 2-2-3-Climate-Related Information of TWSETPEx Listed Company.pdf Table 2-2-4-Ethical Corporate Management – Implementation Status and Deviations from the Ethical Corporate Management Best Practice Principles for TWSETPEx Listed Companies and the Reasons.pdf Table 2-3-(Deleted).pdf Table 2-4-Information on CPA (External Auditor) Professional Fees (Please fill in the amounts).pdf Table 2-4-1-(Deleted).pdf Table 2-5-Information on Replacement of CPAs (2).pdf Table 3-Changes in Shareholding of Directors, Supervisors, Managerial Officers, and Major Shareholders.pdf Table 3-1-Relationships Among the Top 10 Shareholders.pdf Table 4-Total Ownership of Shares in Investee Enterprises.pdf Table 5-Sources of Capital.pdf Table 6-(Deleted).pdf Table 7-(Deleted).pdf Table 8-List of Major Shareholders.pdf Table 9-(Deleted).pdf Table 10-(1) Share Repurchases by the Company (Repurchases Already Completed).pdf Table 11-Issuance of Corporate Bonds.pdf Table 12-Preferred Shares.pdf Table 13-Global Depositary Receipts (GDR).pdf Table 14-Employee Share Subscription Warrants.pdf Table 14-1-New Restricted Employee Shares.pdf Table 15-Names and Acquisition and Subscription Status of Managerial Officers Who Have Acquired Employee Share Subscription Warrants and the Top Ten Employees (Ranked by the Number of Subs.pdf Table 15-1- Names and Acquisition Status of Managerial Officers Who Have Acquired New Restricted Employee Shares and the Top Ten Employees (Ranked by the Number of Restricted Shares Acquir.pdf Table 16-Basic Information on Companies That Are Merged or Acquired or Whose Shares Are Acquired by the Company.pdf Table 16-1-Information on Major Suppliers for the Most Recent 2 Years.pdf Table 16-2-Information on Major Customers for the Most Recent 2 Fiscal Years.pdf Table 17-(Deleted).pdf Table 18-(Deleted).pdf Table 19-Employee Statistics for the Most Recent 2 Fiscal Years up to the Annual Report Publication Date.pdf Table 20-Important Contracts.pdf Table 21-(Deleted).pdf Table 22-(Deleted).pdf Table 23-(Deleted).pdf Table 24-Private Placements of Securities.pdf Table 25-(Deleted).pdf

Chapter 3 Supplementary Provisions

Article 23

The company shall upload an electronic file containing its annual report to the information disclosure website specified by the FSC in accordance with the following rules:
1. In the case of a public company whose stock is listed on the TWSE or traded on the TPEx, upload the electronic file seven days prior to the day on which a shareholders' meeting is to be held. However, in the case of a TWSE or TPEx listed company with paid-in capital reaching NT$2 billion or more as of the last day of the most recent fiscal year, or in which the aggregate shareholding percentage of foreign investors and Mainland Chinese investors reached 30% or more as recorded in the shareholders' register at the time of holding of the shareholders' meeting in the most recent fiscal year, it shall upload the electronic file 14 days prior to the day on which the shareholders' meeting is to be held.
2. In the case of a public company whose shares are neither listed on the TWSE nor traded on the TPEx, upload the electronic file two days prior to the day on which a shareholders' meeting is to be held.
If the annual report is to be used as a supplemental material to the agenda handbook for the shareholders' meeting, the time limit for uploading the electronic file to the website under the preceding paragraph shall comply with the time limit provided in the Regulations Governing Content and Compliance Requirements for Shareholders' Meeting Agenda Handbooks of Public Companies.
The company whose stock is listed on the TWSE shall send a copy of the annual report to the TWSE. The company whose stock is traded on the TPEx shall send a copy of the annual report to the TPEx.

Article 23-1

(deleted)

Article 24

These Regulations shall enter into force from January 1, 1989.
Any amendment to these Regulations shall enter into force from the date of issuance except where the date of enforcement is otherwise prescribed.