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A securities firm that is not an integrated securities firm and is not a subsidiary of a TWSE listed or TPEx listed company and that furthermore has paid-in capital of less than NT$2 billion shall, from 2026, choose at its discretion either to prepare and file a sustainability report for the preceding fiscal year in accordance with Article 2 or to disclose the sustainability metrics as set out in the appended Table.
The provisions of the preceding article apply mutatis mutandis to a securities firm under the preceding paragraph.
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