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Article 4
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A listed company under one of the following circumstances shall enhance industry-specific disclosure of sustainability metrics. Appendices 1-1 to 1-3:
- At the end of the most recent fiscal year, the company falls into the food industry, chemical industry and financial and insurance industry prescribed in the Taiwan Stock Exchange Corporation Key Points for Classifying and Adjusting Categories of Industries of Listed Companies.
- The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that no less than 50% of the company's operating revenue is derived from food and beverage.
An assurance report issued by a certified public accountant in accordance with the standards promulgated by the Accounting Research and Development Foundation shall be obtained on the industry-specific sustainability metrics which a listed company mentioned in the preceding paragraph discloses in accordance with Appendices 1-1 to 1-3.
A company in the cement industry, plastics industry, iron and steel industry, oil, electricity and gas industry, semiconductor industry, computer and peripheral equipment industry, optoelectronics industry, communication network industry, electronic parts and components industry, electronic access industry, and other electronics industries whose paid-in capital as at the last day of the most recent fiscal year is NT$2 billion or more shall enhance industry-specific disclosure of the sustainability metrics (Appendices 1-4 to 1-14).
If the company's stock has no par value or has a par value other than NT$10 per share, for the calculation of the paid-in capital of NT$2 billion as at the last day of the most recent fiscal year under the preceding paragraph, a net worth of NT$4 billion shall be substituted.
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