A listed company shall provide the following information within the prescribed time period:
Where a listed company issuing overseas stocks on an overseas stock exchange is required by the laws and regulations of the jurisdiction in which the listing is to take place to provide or disclose certain information, a copy of such information shall be provided to the TWSE within 2 days after such information has been so provided.
- With the exception of announcements of book closure of the shareholders' register because of the convening of a regular shareholders' meeting, special shareholders' meeting, or target date fixed by the company for distribution of dividends, bonus, or other benefits under Article 165 of the Company Act, for which it is not necessary to send the downloaded information to the TWSE, for all other announcements related to the rights and obligations of shareholders, the relevant particulars shall be entered into the Internet information reporting system designated by the TWSE, and the downloaded information shall be sent to the TWSE. Where particulars that should be publicly announced were not announced, or where the announced items were not sufficiently explanatory, the TWSE may inform the company to make the announcement or to supplement or amend the announcement.
- Before convening a shareholders meeting, the board meeting minutes along with the public announcement of book closure of the shareholders' register shall be entered into the Internet information reporting system designated by the TWSE in accordance with the preceding article.
- Within 20 days of the general shareholders meeting, two copies of the annual report to the shareholders meeting shall be submitted.
- Where approval is granted for the issuance of securities, four copies of the prospectus shall be submitted.
- Two copies of the financial reports, documents, reports or forms required to be provided to the TWSE pursuant to Article 36 of the Securities and Exchange Act, and when the annual financial reports are submitted, two copies of the consolidated financial statements of the affiliates shall be provided.
- Other information as required by the Competent Authority and the TWSE.
The TWSE may, according to a listed company's scale, nature of business, and other necessary circumstances, require the company to prepare a social corporate responsibility report, and to file it through the internet information reporting system designated by the TWSE. The operation rules governing such reports will be separately prescribed.