A primary exchange (or OTC) listed company or emerging stock company shall, 7 days before the date on which the regular shareholders meeting is convened, transmit an electronic file of its annual report to the information reporting website specified by the FSC. The content of the annual report shall be in the Chinese language or a Chinese-English bilingual format. However, if an English-Chinese bilingual format is used and there is any discrepancy in the interpretation of the meaning of the respective texts, the Chinese version shall prevail.
The annual report of the preceding paragraph shall contain the information listed below, and additionally shall comply, mutatis mutandis, with the Regulations Governing Information to be Published in Annual Reports of Public Companies:
- Inside front cover of the annual report:
- Board of directors name list (for independent directors domiciled in Taiwan, nationality and principal job experience shall also be specified).
- Name, title, contact phone number, and e-mail address of the designated agent within the ROC.
- Content of the annual report:
- Company overview, including company and group introductions, group structure, and risk matters.
- The matters of special note shall include an explanation of any material differences from the rules of the ROC in relation to the protection of shareholder equity.