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Article 62
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A securities firm has a share capital of more than NT$5 billion as indicated in its financial report for the most recent fiscal year shall prepare a corporate enterprise’s social responsibility report of the previous year on an annual basis.
The above provision may not apply if the overall operating activities of the securities firm have been covered in the corporate enterprise’s social responsibility report prepared by the TSE or TPEx listed company that is also a member of the same business group as the securities firm.
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