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3-5
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Where the paid-in capital of a listed company on the last day of the most recent fiscal year meets certain criteria, it shall report the self-assessed financial information, in an electronic file, approved by its board of directors within 75 days from the end of each fiscal year. The above self-assessed financial information should include, but not limited to, balance sheet, statement of comprehensive income, statement of changes in equity and cash flow statement.
The time frame and criteria in the preceding paragraph are listed below:
- Starting 2022, the paid-in capital on the last day of the most recent fiscal year is NT$10 billion or more.
- Starting 2023, the paid-in capital on the last day of the most recent fiscal year is NT$2 billion or more.
- Starting 2024, the paid-in capital on the last day of the most recent fiscal year is NT$2 billion or more.
For a company with shares without a par value or shares for a par value other than NT$10, Article 3-4, paragraph 4 shall apply mutatis mutandis to the calculation of paid-in capital in paragraph 2 above.
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