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Article 3
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The special circumstances under which issuers publicly announce and file financial reports and monthly operating reports shall be governed by the following subparagraphs:
- If a non-exchange-listed or non-OTC-listed domestic company or foreign company is unable to meet the deadline and publicly announce and file its annual financial reports within three months after the close of the given fiscal year, the deadline may be extended to 4 months after the close of the fiscal year, and the company will also be exempt from public announcement and filing of the first and third quarter consolidated financial reports.
- A secondary exchange (or OTC) listed company shall publicly announce and file its annual and interim consolidated financial reports pursuant to the laws and regulations of its country of registration or country of listing, and is exempt from public announcement and filing of monthly operating reports. Its annual consolidated financial reports shall be audited and attested by CPAs, and shall be publicly announced and filed no later than six months after the close of the fiscal year, except when the competent authority of its country of registration or country of listing has approved an extension of the deadline for public announcement and filing.
- Beginning from fiscal year 2021, the second quarter financial report of a primary exchange (or OTC) listed company shall be audited and attested by CPAs, approved by the board of directors, and recognized by the supervisors, and shall be publicly announced and filed no later than two months after the close of the second quarter of the fiscal year.
- Beginning from fiscal year 2022, the annual financial reports of an exchange (or OTC) listed company with paid-in capital of NT$10 billion or more shall be publicly announced and filed no later than 75 days after the close of the fiscal year.
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