Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies Article 5
A company repurchasing its own shares shall complete the repurchase within two months counting from and inclusively of the reporting date specified in Article 2 of these Regulations. And in addition, within five days counting from and inclusively of the expiration date or the repurchase completion date, it shall submit a report to the FSC and publicly announce the status of execution of the repurchase. If execution of the repurchase has not been completed upon expiration of said period and another repurchase is required, a further repurchase proposal shall be submitted to and resolved by the board of directors.
中文原文 上市上櫃公司買回本公司股份辦法第5條
公司買回股份，應於依第二條申報之即日起算二個月內執行完畢，並應於上述期間屆滿或執行完畢後之即日起算五日內向本會申報並公告執行情形；逾期未執行完畢者，如須再行買回，應重行提經董事會決議。