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Article NO. Content

Title：

Rules Governing the Preparation and Filing of Sustainability Reports by Securities Firms  CH

Announced Date： 2023.03.13 
Article Content Content Search Article No. Search Legislative History Chinese
3     A securities firm that is neither TWSE listed nor TPEx listed shall prepare and file a sustainability report in Chinese for the preceding fiscal year according to the following timetable:
  1. A securities firm that has paid-in capital of NT$5 billion or more and is not a subsidiary of a TWSE listed or TPEx listed company shall file from 2023.
  2. A securities firm that is a subsidiary of a TWSE listed or TPEx listed company and has paid-in capital of NT$2 billion or more but less than NT$5 billion shall file from 2024.
  3. An integrated securities firm that has paid-in capital of less than NT$2 billion shall file from 2025.

Interpretation：