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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Rules Governing Information Filing by Companies with TWSE Listed Securities and Offshore Fund Institutions with TWSE Listed Offshore Exchange-Traded Funds  CH

Amended Date: 2024.01.12 (Articles 3 amended,English version coming soon)
Current English version amended on 2023.02.02 
Categories: Primary Market > Management > Information Disclosure
3-4     If the paid-in capital as of the last day of the latest fiscal year of a listed company, or the total shareholding of its foreign investors and Mainland Chinese investors as recorded in the shareholders' register at the time it convenes a regular shareholders meeting in the latest year, meets certain standards, it shall file the following information in English in an electronic format:
  1. Meeting agenda for the shareholders meeting and supplementary information to the meeting: Follow the filing deadlines prescribed by the competent authority’s Regulations Governing Content and Compliance Requirements for Shareholders' Meeting Agenda Handbooks of Public Companies.
  2. Annual report to the shareholders meeting and annual financial report: Follow the filing deadlines prescribed by the competent authority’s Regulations Governing Information to be Published in Annual Reports of Public Companies.
    The timelines and standards applicable to the preceding paragraph are as follows:
  1. From 2020, the paid-in capital shall be NT$10 billion or more as of the last day of the latest fiscal year, or the total shareholding of foreign investors and Mainland Chinese investors as recorded in the shareholders' register shall be 30% or more at the time a regular shareholders meeting is convened in the latest year.
  2. From 2021, the paid-in capital of the end date of the last fiscal year is NT$2 billion at the minimum.
  3. From 2023, the paid-in capital of the end date of the last fiscal year falls short of NT$2 billion at the minimum.
    The English information contained in the electronic files mentioned in paragraph 1 shall be consistent with the information in Chinese filed in accordance with Article 3.
    For a company whose shares do not have a par value or where the par value of its shares is not NT$10, the paid-in capital of NT$10 billion in paragraph 2 shall be replaced with a net worth of NT$20 billion, and that of NT$2 billion shall be replaced with a net worth of NT$4 billion.