Regulations Governing Information to be Published in Annual Reports of Public Companies Article 22-1
If the content of any information required to be reported under Article 10, paragraph 1, subparagraph 3, item h and subparagraph 7 (fore part), Article 17, and Article 21, subparagraphs 1 and 2 has already been publicly announced and reported on the information reporting website designated by the FSC, it may be incorporated in the annual report by cross-reference to the source where the information can be found, whereupon, such publicly announced and reported information shall be deemed content of the annual report.
中文原文 公開發行公司年報應行記載事項準則第22-1條
第十條第一項第三款第八目、第七款前段、第十七條及第二十一條第一款、第二款規定之應記載事項所定資訊內容，如已於本會指定之資訊申報網站公告申報者，得於年報記載資訊查詢之索引，且相關公告申報資訊視為年報之記載事項。