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Article 7
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The contents of an annual report shall include:<br/>1. A report to the shareholders.<br/>2. A corporate governance report.<br/>3. Information on capital raising activities: Disclose the company's capital, any issuance of shares, corporate bonds, preferred shares, global depository receipts, and employee stock warrants, new restricted employee shares, any merger and acquisition activities (including mergers, acquisitions, and demergers), and the status of implementation of capital allocation plans.<br/>4. An overview of operations.<br/>5. A review and analysis of the company's financial position and financial performance, and a listing of risks.<br/>6. Other items deserving special mention.<br/>A company that meets certain criteria, in addition to including in its annual report the content required under the preceding paragraph, shall also include, in a dedicated section, sustainability-related financial information passed by resolution of the board of directors. The aforementioned "certain criteria" shall be separately prescribed by the FSC.
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