The section on "financial reports" shall include the following items:
In the case of an issuer that files for registration of an initial public offering under Article 66, paragraph 1 of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers for purposes of its application for listing and trading on the TWSE TIB or for registration and trading on the TPEx PSB, with respect to the annual financial reports under subparagraphs 1 and 2 of the preceding paragraph, the issuer may submit the financial report for the most recent fiscal year.
- The annual financial reports and CPA audit reports for the 2 fiscal years preceding the time when the issuer registered the offering and issuance of securities, and the financial reports that have duly been publicly announced and reported for the most recent quarter shall additionally be included.
- The issuer's annual parent company only financial reports for the most recent 2 fiscal years, audited and attested by a CPA, but not including the statements of major accounting items.
- During the period after the issuer has registered the offering and issuance of securities and until the prospectus publication date, if there exists any financial report or parent company only financial report for the most recent period that has been audited and attested or reviewed by a CPA, such report shall also be disclosed.