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Article 2
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After listing, a TWSE primary listed company or a TIB primary listed company shall publish its financial reports on the information reporting website designated by the TWSE and additionally file the hardcopy versions.
For a TWSE primary listed company or a TIB primary listed company preparing financial reports, in the case of shares having no par value or a par value other than NT$10, where the calculation of 5 percent of paid-in capital under Article 6 of the Regulations Governing the Preparation of Financial Reports by Securities Issuers applies, 2.5 percent of equity attributable to owners of the parent shall be used instead; for the calculation of 20 percent of paid-in capital under Article 17 thereof, 10 percent of equity attributable to owners of the parent shall be used instead.
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