Regulations Governing the Applicable Scope of Special Circumstances for the Public Announcement and Filing of Financial Reports and Operational Status Reports by Public Companies Article 3
The special circumstances under which issuers publicly announce and file financial reports and monthly operating reports shall be governed by the following subparagraphs:1. If a non-exchange-listed or non-OTC-listed domestic company or foreign company, because of actually insufficient operation time to meet the deadline, is unable to publicly announce and file its annual financial reports within three months after the close of the given fiscal year, the deadline may be extended to 4 months after the close of the fiscal year, and the company will also be exempt from public announcement and filing of the first and third quarter consolidated financial reports.2. A secondary exchange (or OTC) listed company shall publicly announce and file its annual and interim consolidated financial reports pursuant to the laws and regulations of its country of registration or country of listing, and is exempt from public announcement and filing of monthly operating reports. Its annual consolidated financial reports shall be audited and attested by CPAs, and shall be publicly announced and filed no later than six months after the close of the fiscal year, except when the competent authority of its country of registration or country of listing has approved an extension of the deadline for public announcement and filing.3. Beginning from fiscal year 2021, the second quarter financial report of a primary exchange (or OTC) listed company shall be audited and attested by CPAs, approved by the board of directors, and recognized by the supervisors, and shall be publicly announced and filed no later than two months after the close of the second quarter of the fiscal year.4. Beginning from fiscal year 2022, the annual financial reports of an exchange (or OTC) listed company with paid-in capital of NT$10 billion or more shall be publicly announced and filed no later than 75 days after the close of the fiscal year.5. Beginning from fiscal year 2026, if an insurance enterprise or a public company with an insurance subsidiary, because of actually insufficient operation time to meet the deadline, is unable to publicly announce and file its consolidated operating revenue for the previous month by the 10th day of each month, the deadline for public announcement and filing may be extended to the 15th day of each month. "Insurance enterprise" means a life insurance enterprise, non-life insurance enterprise, or reinsurance enterprise. The meaning of "subsidiary" shall be determined in accordance with the provisions of the Regulations Governing the Preparation of Financial Reports by Securities Issuers, except as otherwise provided in relevant financial laws and regulations.
中文原文 公開發行公司財務報告及營運情形公告申報特殊適用範圍辦法第3條
發行人公告申報財務報告及每月營運之特殊情形，應依下列各款規定辦理：
一、未上市、未上櫃之國內及外國公司因作業時間確有不及，致無法於每會計年度終了後三個月內公告並申報年度財務報告，得延長至每會計年度終了後四個月內公告申報，並得免公告申報第一季及第三季合併財務報告。
二、第二上市（櫃）公司應依註冊地國或上市地國法令規定公告並申報年度及期中合併財務報告，並得免公告申報每月營運情形；年度合併財務報告應經會計師查核簽證，且其公告申報不得逾會計年度終了後六個月。
但經註冊地國或上市地國主管機關核准得延長公告申報期限者，不在此限。
三、自中華民國一百十會計年度起，第一上市（櫃）公司之第二季財務報告應經會計師查核簽證、董事會通過及監察人承認，且其公告申報不得逾會計年度第二季終了後二個月。
四、自一百十一會計年度起，實收資本額達新臺幣一百億元以上之上市（櫃）公司，其公告申報年度財務報告不得逾會計年度終了後七十五日。
五、自一百十五會計年度起，保險業及具保險業子公司之公開發行公司因作業時間確有不及，致無法於每月十日以前公告並申報上月份合併營業收入額，得延長至每月十五日以前公告申報。
所稱保險業係指壽險業、產險業及再保險業；所稱子公司，除金融相關法令另有規定外，應依證券發行人財務報告編製準則之規定認定之。
一、未上市、未上櫃之國內及外國公司因作業時間確有不及，致無法於每會計年度終了後三個月內公告並申報年度財務報告，得延長至每會計年度終了後四個月內公告申報，並得免公告申報第一季及第三季合併財務報告。
二、第二上市（櫃）公司應依註冊地國或上市地國法令規定公告並申報年度及期中合併財務報告，並得免公告申報每月營運情形；年度合併財務報告應經會計師查核簽證，且其公告申報不得逾會計年度終了後六個月。
但經註冊地國或上市地國主管機關核准得延長公告申報期限者，不在此限。
三、自中華民國一百十會計年度起，第一上市（櫃）公司之第二季財務報告應經會計師查核簽證、董事會通過及監察人承認，且其公告申報不得逾會計年度第二季終了後二個月。
四、自一百十一會計年度起，實收資本額達新臺幣一百億元以上之上市（櫃）公司，其公告申報年度財務報告不得逾會計年度終了後七十五日。
五、自一百十五會計年度起，保險業及具保險業子公司之公開發行公司因作業時間確有不及，致無法於每月十日以前公告並申報上月份合併營業收入額，得延長至每月十五日以前公告申報。
所稱保險業係指壽險業、產險業及再保險業；所稱子公司，除金融相關法令另有規定外，應依證券發行人財務報告編製準則之規定認定之。