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Article 28
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(Risk disclosure)
A TWSE or TPEx listed company shall disclose the following risk management related information on the company website or Market Observation Post System for external stakeholders' reference and shall update said information on an ongoing basis.
Specific items to be disclosed include:
- risk management policy and procedures;
- organization structure of risk governance and management;
- operation and enforcement of risk management, including frequencies and dates of reporting to the board of directors and committee.
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