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A TWSE listed company, TIB listed company, TWSE primary listed company or TIB primary listed company shall provide the following information within the prescribed time period:
- 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 or the laws of the jurisdiction of incorporation, 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, one copy of the annual report to the shareholders meeting shall be submitted.
- Where approval is granted for the issuance of securities or follow-on issuance of new shares, one copy of the prospectus shall be submitted.
- One copy of each 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, one copy of the consolidated financial statements of the affiliates shall be provided.
- Information required to be submitted according to the competent authority’s List of Information about Offering and Issuance of Securities by Foreign Issuers to be Published and Submitted to the the Commission.
- Other information as required by the Competent Authority and the TWSE.
Where a TWSE listed company, TIB listed company, TWSE primary listed company or TIB primary listed company issuing overseas securities 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.
The TWSE may, according to a TWSE listed company's, TIB listed company’s, TWSE primary listed company’s or TIB primary listed company’s scale, nature of business, and other necessary circumstances, require the company to prepare a sustainability 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.
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