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Article NO. Content

Title:

Regulations Governing the Offering and Issuance of Securities by Foreign Issuers  CH

Amended Date: 2026.06.24 (Articles 5 amended,English version coming soon)
Current English version amended on 2026.03.26 
Article 21 A primary exchange (or OTC) listed company or emerging stock company shall 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.<br/>The annual report filing of the preceding paragraph and the required content thereof shall comply, mutatis mutandis, with the Regulations Governing Information to be Published in Annual Reports of Public Companies, and additionally shall contain the information listed below:<br/>1. Inside front cover of the annual report:<br/>A. Board of directors name list (for independent directors domiciled in Taiwan, nationality and principal job experience shall also be specified).<br/>B. Name, title, contact phone number, and e-mail address of the designated agent for litigious and non-litigious matters within the ROC.<br/>2. Content of the annual report:<br/>A. Company overview, including company and group introductions, group structure, and risk matters.<br/>B. 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.