Regulations Governing Information to be Published in Annual Reports of Public Companies Article 7
The contents of an annual report shall include:1. A report to the shareholders.2. A corporate governance report.3. Information on capital raising activities: Disclose the company's capital, any issuance of shares, corporate bonds, preferred shares, global depository receipts, and employee stock warrants, new restricted employee shares, any merger and acquisition activities (including mergers, acquisitions, and demergers), and the status of implementation of capital allocation plans.4. An overview of operations.5. A review and analysis of the company's financial position and financial performance, and a listing of risks.6. Other items deserving special mention.A company that meets certain criteria, in addition to including in its annual report the content required under the preceding paragraph, shall also include, in a dedicated section, sustainability-related financial information passed by resolution of the board of directors. The aforementioned "certain criteria" shall be separately prescribed by the FSC.
中文原文 公開發行公司年報應行記載事項準則第7條
年報編製內容應記載事項如下：
一、致股東報告書。
二、公司治理報告。
三、募資情形：資本及股份、公司債、特別股、海外存託憑證、員工認股權憑證、限制員工權利新股及併購（包括合併、收購及分割）之辦理情形暨資金運用計畫執行情形。
四、營運概況。
五、財務狀況及財務績效之檢討分析與風險事項。
六、特別記載事項。
符合一定條件之公司，其年報除前項應記載事項外，並應以專章方式記載經董事會決議通過之永續相關財務資訊；所稱一定條件，由本會另定之。
一、致股東報告書。
二、公司治理報告。
三、募資情形：資本及股份、公司債、特別股、海外存託憑證、員工認股權憑證、限制員工權利新股及併購（包括合併、收購及分割）之辦理情形暨資金運用計畫執行情形。
四、營運概況。
五、財務狀況及財務績效之檢討分析與風險事項。
六、特別記載事項。
符合一定條件之公司，其年報除前項應記載事項外，並應以專章方式記載經董事會決議通過之永續相關財務資訊；所稱一定條件，由本會另定之。