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Article 20
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The notes to a consolidated financial report shall disclose current-period information on the following items:
- Information on material transactions:
- Accumulated buying/selling of shares in a single investee enterprise for which the aggregate dollar amount reaches either NT$300 million or 10 percent or more of paid-in capital.
- Acquisitions or disposals of real estate, the dollar amount of which is either NT$300 million or 10 percent or more of paid-in capital.
- Service charge discounts on transactions with related parties in an aggregate amount of NT$5 million or more.
- Amounts receivable from related parties amounting to either NT$300 million or 10 percent or more of paid-in capital.
- Sell-off by a subsidiary of non-performing loans of NT$5 billion or more.
- The type of any securitization product offered or to be offered by a subsidiary that has applied for and received approval to do so in accordance with the Financial Asset Securitization Act or the Real Estate Securitization Act, and information related thereto.
- Any other material transactions that could affect the decisions of financial statement users.
- Information on enterprises invested in by the financial holding company:
- Where the financial holding company directly or indirectly exercises significant influence or control over a company in which it has invested, the notes shall disclose the investee enterprise's name, location, principal line(s) of business, original investment amount, shareholdings at end of period, current-period income (loss), and investment gains (losses) recognized; for any single group of parties related to the financial holding company as set out in Article 4, paragraph 1, subparagraph 8 of the Financial Holding Company Act, or any interested party of the financial holding company as set out in Article 44, paragraph 1, subparagraphs 1 and 2 of the same Act, the notes shall also disclose any participation by such party or parties in investment(s) in an investee enterprise as set out in subparagraph 1, item (1) above. (Form K)
- Where the financial holding company directly or indirectly exercises significant influence or control over a company in which it has invested, the notes shall also disclose information on the investee company as set out in items 2 through 7 of the preceding subparagraph, as well as information on such company regarding loans of funds to others, endorsements or guarantees made for others, end-of-period securities holdings, cumulative purchases or sales of a single security amounting to either NT$300 million or 10 percent or more of paid-in capital, and any derivatives transactions; provided, however, that if the investee company is a financial institution, insurance enterprise, or securities enterprise, and if loaning funds to others, making endorsements or guarantees for others, and/or trading in securities are among the company's principal registered lines of business, then these types of transactions need not be included among the material transactions that the company is required to disclose.
- Information about a subsidiary's mainland China investments, material commitments and contingent liabilities, losses caused by major disasters, and subsequent events.
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