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Article 4
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The financial report to be publicly disclosed under Article 36, paragraph 1 of the Act shall specify the following items, provided that where otherwise specified by an act or regulation, such other provision shall apply:
- The financial report for each fiscal year shall specify the name of the auditing accountant and his auditing opinion using the following words: "Unqualified Opinion Subsequent to Revision," "Unqualified Opinion," "Qualified Opinion," "Disclaimer of Opinion," or "Adverse Opinion." Any report containing an auditing opinion other than "Unqualified Opinion" shall specify the reasons for such opinion.
- The quarterly financial report shall clearly specify the name of the reviewing accountant, and any special clarifying statement contained in the reviewing report.
- In case the financial report is provided in concise form, such report shall clearly state the following words: "the financial report audited (or reviewed) by the accountant has been placed at the company for the shareholders to inspect, examine and/or copy."
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Article 5
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The publicly disclosed and filed operating status referred in Article 36, paragraph 1, item 3 of the Act shall include the following items:
- The consolidated operating revenue.
- The total monetary amount of endorsements and guaranties provided for third parties.
- Other items prescribed by the competent authority.
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Article 6
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In case the financial report publicly disclosed and filed under Article 36 of the Act is required to be corrected because it is not prepared in conformance with the applicable laws and regulations, the correction shall be made by the filing party within the time period prescribed by the competent authority and in accordance with the following provisions:
- When any of the following descriptions applies to a parent company only financial report or individual financial report, the financial report shall be restated and then publicly disclosed:
- The corrected amount of the comprehensive income is NT$10 million or more, and is also 1 percent or more of the originally stated net operating revenue after final accounting.
- The corrected amount of any of the asset line items (excluding reclassified items) included in the balance sheet is NT$15 million or more, and is also 1.5 percent or more of the originally stated amount of total assets after final accounting.
- When any of the following descriptions applies to a consolidated financial report, the financial report shall be restated and then publicly disclosed:
- The corrected amount of the comprehensive income is NT$15 million or more, and is also 1.5 percent or more of the originally stated net operating revenue after final accounting.
- The corrected amount of any of the items (excluding reclassified items) in the balance sheet is NT$30 million or more, and is also 3 percent or more of the originally stated amount of total assets after final accounting.
- If the corrected amount of the comprehensive income or individual asset line item (excluding reclassified items) included in the balance sheet does not reach the threshold set in either of the preceding two subparagraphs, the financial report needs not be restated, but the corrected amount shall be presented as a correction to retained earnings, other comprehensive income, or individual asset line item in the balance sheet, as the case may be, and shall be entered into the website specified by the competent authority.
The corrected financial report to be publicly disclosed pursuant to subparagraph 1 or 2 of the preceding paragraph shall state the reasons for such correction and specify its main differences with the original financial report.
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