|
Article 23
|
The company shall upload an electronic file containing its annual report to the information disclosure website specified by the FSC in accordance with the following rules:
- In the case of a public company whose stock is listed on the TWSE or traded on the TPEx, upload the electronic file seven days prior to the day on which a shareholders' meeting is to be held. However, in the case of a TWSE or TPEx listed company with paid-in capital reaching NT$2 billion or more as of the last day of the most recent fiscal year, or in which the aggregate shareholding percentage of foreign investors and Mainland Chinese investors reached 30% or more as recorded in the shareholders' register at the time of holding of the shareholders' meeting in the most recent fiscal year, it shall upload the electronic file 14 days prior to the day on which the shareholders' meeting is to be held.
- In the case of a public company whose shares are neither listed on the TWSE nor traded on the TPEx, upload the electronic file two days prior to the day on which a shareholders' meeting is to be held.
If the annual report is to be used as a supplemental material to the agenda handbook for the shareholders' meeting, the time limit for uploading the electronic file to the website under the preceding paragraph shall comply with the time limit provided in the Regulations Governing Content and Compliance Requirements for Shareholders' Meeting Agenda Handbooks of Public Companies.
The company whose stock is listed on the TWSE shall send a copy of the annual report to the TWSE. The company whose stock is traded on the TPEx shall send a copy of the annual report to the TPEx.
|