Regulations Governing Information to be Published in Annual Reports of Public Companies Article 23
The company shall upload an electronic file containing its annual report to the information disclosure website specified by the FSC in accordance with the following rules:1. A TWSE or TPEx listed company shall upload the electronic file 14 days prior to the day on which a shareholders' meeting is to be held.2. A public company whose stock is traded on the TPEx in accordance with the Taipei Exchange Rules Governing the Review of Emerging Stocks for Trading on the TPEx shall upload the electronic file 7 days prior to the day on which a shareholders' meeting is to be held.3. A public company whose shares are neither listed on the TWSE nor traded on the TPEx shall upload the electronic file 2 days prior to the day on which a shareholders' meeting is to be held.A company that meets certain criteria as mentioned in Article 7, paragraph 2 shall file its annual report at the same time as its financial report for the same fiscal year, and shall transmit the electronic file of the annual report to the information filing website designated by the FSC. However, if the complete content of the annual report has not yet been prepared, the company may first file the dedicated section on sustainability-related financial information, and then file the complete annual report in accordance with subparagraph 1 of the preceding paragraph.If the annual report is to be used as a supplemental material to the agenda handbook for the shareholders' meeting, the time limit for uploading the electronic file to the website under the preceding two paragraphs shall comply with the time limit provided in the Regulations Governing Content and Compliance Requirements for Shareholders' Meeting Agenda Handbooks of Public Companies.The company whose stock is listed on the TWSE shall send a copy of the annual report to the TWSE. The company whose stock is traded on the TPEx shall send a copy of the annual report to the TPEx.
中文原文 公開發行公司年報應行記載事項準則第23條
公司應依下列規定將年報之電子檔傳至本會指定之資訊申報網站：
一、上市上櫃公司應於股東會召開日十四日前申報。
二、股票依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣興櫃股票審查準則規定，於證券商營業處所買賣之公開發行股票公司，應於股東會召開日七日前申報。
三、股票未於證券交易所上市或未於證券商營業處所買賣之公開發行股票公司，應於股東會召開日二日前申報。
符合第七條第二項一定條件之公司，其年報應與當年度財務報告同時申報，並將年報之電子檔傳至本會指定之資訊申報網站。
但未及編製完整年報內容者，得先申報永續相關財務資訊專章，再依前項第一款規定申報完整年報。
以年報作為股東會議事手冊之補充資料者，前項申報網站期限應依公開發行公司股東會議事手冊應行記載及遵行事項辦法規定期限為之。
股票已在證券交易所上市買賣者，應將年報抄本送臺灣證券交易所股份有限公司；股票已在證券商營業處所買賣者，應將年報抄本送財團法人中華民國證券櫃檯買賣中心。
一、上市上櫃公司應於股東會召開日十四日前申報。
二、股票依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣興櫃股票審查準則規定，於證券商營業處所買賣之公開發行股票公司，應於股東會召開日七日前申報。
三、股票未於證券交易所上市或未於證券商營業處所買賣之公開發行股票公司，應於股東會召開日二日前申報。
符合第七條第二項一定條件之公司，其年報應與當年度財務報告同時申報，並將年報之電子檔傳至本會指定之資訊申報網站。
但未及編製完整年報內容者，得先申報永續相關財務資訊專章，再依前項第一款規定申報完整年報。
以年報作為股東會議事手冊之補充資料者，前項申報網站期限應依公開發行公司股東會議事手冊應行記載及遵行事項辦法規定期限為之。
股票已在證券交易所上市買賣者，應將年報抄本送臺灣證券交易所股份有限公司；股票已在證券商營業處所買賣者，應將年報抄本送財團法人中華民國證券櫃檯買賣中心。