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Taiwan Stock Exchange Corporation Procedures for the Review of Annual Reports of Listed Companies  CH

Amended Date: 2010.05.20 
Article 1     These Procedures are established in accordance with Article 47 of the Operating Rules of the Taiwan Stock Exchange Corporation and Letter No. 90-Taiwan-Financial-Securities-I-001226 of the Securities and Futures Commission, Ministry of Finance.
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Article 2     The TWSE shall receive all annual reports of TWSE listed companies by 20 July at the latest, check each item on the annual reports review checklist (please refer to the Attachment for the form) within five days to ascertain whether the annual reports were prepared pursuant to the Regulations Governing Information to be Published in Annual Reports of Public Companies, and produce a review conclusion.
Article 3     If the TWSE discovers, in reviewing the annual report of a TWSE listed company, that the report was not prepared in accordance with the Regulations Governing Information to be Published in Annual Reports of Public Companies, it shall issue a letter requiring the company to supplement or correct the report within five days after receipt of the letter, and to upload information relating to the supplementation or correction in the form of an electronic file to the TWSE-designated online information reporting system. the TWSE shall also treat the circumstance as an "other event having a material impact on shareholders' equity" and bring the matter to the attention of investors in accordance with the TWSE Procedures for Verification and Disclosure of Material Information of Companies with Listed Securities.
Article 4     If TWSE listed companies that fail to submit annual reports or to prepare annual reports pursuant to the regulations fail to make supplementation or correction within the prescribed time limit as requested in writing by the TWSE, the TWSE will handle the cases in compliance with the Operating Rules and make a list of and report the cases to the competent authority by the end of July. If common deficiencies are found during the review of annual reports, the TWSE will issue a circular letter on a regular basis to TWSE listed companies as a reference for improvement and forward a copy to the competent authority.
Article 5     These Procedures shall take effect after having been submitted to and approved by the competent authority. Subsequent amendments thereto shall be effected in the same manner