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Article 36
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Unless under special circumstances as otherwise provided by the Competent Authority, a company that has issued securities under this Act shall perform public announcement and filing with the Competent Authority as follows:
1. Within three months after the close of each fiscal year, publicly announce and file with the Competent Authority the annual financial report duly signed or sealed by the chairperson, managerial officer, and accounting officer, and audited and attested by a CPA, approved by the board of directors, and recognized by the supervisors.
2. Within 45 days after the end of the first, second, and third quarters of each fiscal year, publicly announce and register with the Competent Authority financial reports duly signed or sealed by the chairperson, managerial officer, and accounting officer and reviewed by a CPA and reported to the board of directors.
3. Within the first ten days of each calendar month, publicly announce and file with the Competent Authority the operating status for the preceding month.
Regulations governing the applicable scope of the special circumstances as referred to in the preceding paragraph, deadlines for public announcement and filing under such special circumstances, and other required matters for compliance in connection therewith shall be prescribed by the Competent Authority.
Within two days from the date of occurrence of any of the following events, any company referred to in paragraph 1 of this Article shall publicly announce and file with the Competent Authority:
1. Any inconsistency between the annual financial report approved by the regular meeting of shareholders and the annual financial report publicly announced and filed with the Competent Authority.
2. Any event that has a material impact on shareholders' rights and interests or securities prices.
The companies referred to in paragraph 1 shall prepare an annual report and distribute it to the shareholders at the regular meeting of shareholders. The particulars to be covered in the annual report, principles for its preparation, and other required matters for compliance shall be prescribed by the Competent Authority.
Copies of the reports publicly announced and filed with the Competent Authority referred to in paragraphs 1 to 3 and the annual report referred to in the preceding paragraph shall, if the securities are listed for trading on a stock exchange, be sent to the stock exchange, or, if the securities are traded over-the-counter, copies shall be sent to the institution designated by the Competent Authority, for review by the public.
During a period that a company is undergoing a reorganization procedure, the powers of the board of directors and the supervisors under paragraph 1 shall be exercised by the reorganizers or the reorganization supervisors.
The regular meeting of shareholders of a company whose stock is listed on a stock exchange or traded over-the-counter shall be held within six months after the close of each fiscal year, and the proviso of Article 170, paragraph 2 of the Company Act shall not apply.
In a year which expires the term of the directors and supervisors of a company whose stock is listed on a stock exchange or traded over-the-counter, if the board of directors does not convene the regular meeting of shareholders to elect directors and supervisors for the new term in accordance with the preceding paragraph, the Competent Authority may ex officio set a deadline for the meeting to be held. If the meeting is not held by the deadline, the entire body of directors and supervisors shall ipso facto be dismissed from the time of expiration of the deadline.
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