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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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