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Article NO. Content

Title：

Corporate Governance Best Practice Principles for TWSE/TPEx Listed Companies  CH

Amended Date： 2026.05.29 (Articles 2, 3-1, 7, 18, 20, 24, 28, 28-2, 31, 32, 33, 34, 35, 37, 40, 45, 54, 59, 61 amended,English version coming soon)
Current English version amended on 2022.12.23 
Categories： Corporate Governance
Article Content Chapter Content Search Article No. Search Subordinate Legislation Amended Article Legislative History Chinese
Article 55     Disclosure of information is a major responsibility of a TWSE/TPEx listed company. A TWSE/TPEx listed company shall perform its obligations faithfully in accordance with the relevant laws and the related TWSE and TPEx rules.
    A TWSE/TPEx listed company is advised to publish and report its annual financial report within two months after the end of a fiscal year, and publish and report its financial reports for the first, second and third quarters as well as its operating status for each month before the specified deadline.
    A TWSE/TPEx listed company shall establish an Internet-based reporting system for public information, appoint personnel responsible for gathering and disclosing the information, and establish a spokesperson system so as to ensure the proper and timely disclosure of information about policies that might affect the decisions of shareholders and stakeholders.