Notes to a financial statement, in addition to being prepared in accordance with Articles 6 and 7 hereof, shall further disclose information relating to the following matters having occurred in the current period:
- Information on significant transactions:
- Purchases or sales of the stock of the same invested enterprise in aggregate amount of NT$300 million or 10% of paid-in capital or more.
- Acquisition of real estate equaling NT$300 million or 10% of paid-in capital or more.
- Disposal of real estate equaling NT$300 million or 10% of paid-in capital or more.
- Service charge discounts on transactions with related parties in aggregated amount of NT$5 million or more.
- Amounts receivable from related parties amounting to NT$300 million or 10% of paid-in capital or more.
- Sales of non-performing loans amounting to NT$5 billion or more.
- Such other significant transactions that may affect decision-making by the financial statement user
- Information on invested enterprises:
- Where the Bank directly or indirectly has significant influence or control over an invested company, the name, location, principal line of business, original investment amount, shareholding position at period-end, current period gain or loss and recognized investment gain or loss.
- Where the Bank directly or indirectly has control over an invested company, further disclosure shall be made of information relating to transactions by the invested company set out in items 2 through 7 of the preceding subparagraph as well as information on such invested company with respect to loans to others, endorsements and guarantees for others, holdings of securities at period-end, purchases or sales of the same securities in aggregate amount of NT$300 million or 10% of paid-in capital or more, and derivatives transactions. However, where the invested company is a financial, insurance, or securities enterprise with principal line of business registered to include loans to others, endorsements and guarantees, and securities trading, such operating transactions are not required to be disclosed as significant transactions.
- Notes to consolidated financial statements shall also disclose information on the matters listed in the preceding two subparagraphs. The Bank disclosing information on transactions under the preceding paragraph shall add appropriate notes of explanation for those already offset in the consolidated financial statement.