Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
If a TWSE listed company has a paid-in capital of NT$10 billion or more as of the last day of its fiscal year, or the total shareholding of its foreign investors and Mainland Chinese investors as recorded in the shareholders' register is 30% or more at the time when it convenes a regular shareholders meeting, it shall file the following information in English in an electronic format within the subsequent fiscal year:
- Meeting agenda for the shareholders meeting and supplementary information to the meeting: File information by the 21st day of a regular shareholders meeting or by the 15th day of a special shareholders meeting.
- Annual report to the shareholders meeting and annual financial report: File information by the seventh day of the regular shareholders meeting. If the annual report is provided as supplementary information to the meeting agenda handbook for a shareholders meeting, it shall be filed by the 21st day of the date of the regular shareholders meeting.
The English information contained in the electronic files mentioned in the preceding paragraph shall be consistent with the information in Chinese filed in accordance with Article 3.
For a company whose shares do not have a par value or the par value of its shares is not NT$10, the requirements on the paid-in capital of NT$10 billion in the first paragraph shall be replaced with a net worth of NT$20 billion.
- Taiwan Stock Exchange Corporation Rules Governing Information Filing by Companies with TWSE Listed Securities and Offshore Fund Institutions with TWSE Listed Offshore Exchange-Traded Funds § 3 (2019.10.09)