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 4-1

When, in the event of an extended holiday or other circumstance, there is a likelihood that issuers may be unable to carry out the public announcement and filing of their monthly operating reports by the deadline, the competent authority may publicly announce an extension to the deadline for public announcement and filing.When an issuer is affected by an earthquake, flood, or any other force majeure event, such that the issuer is unable to publicly announce and file the monthly operating report by the deadline, it may apply with the competent authority to extend the deadline for public announcement and filing.When an issuer applies to extend a deadline for public announcement and filing pursuant to the preceding paragraph, it shall apply to the competent authority for approval within 15 days counting inclusively from the date of occurrence of the fact and furthermore prior to the public announcement and filing deadline, by submitting the reasons for its inability to make the public announcement and filing by the deadline, information documenting those facts, and a proposed extended deadline. The deadline may be extended for no more than 20 days, but may be extended again when necessary.
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4-1條
發行人公告申報每月營運情形,如遇連續假期或其他情形,而有無法如期公告申報之虞者,主管機關得公告延長公告申報期限。
發行人如有遭受地震、水災或其他不可抗力因素之情形,致無法如期公告申報每月營運情形時,得向主管機關申請延長公告申報期限。
發行人依前項規定申請延長公告申報期限,應於事實發生日之即日起算十五日內且於公告申報期限屆至前,檢具無法如期公告申報之理由、證明資料及擬展延之期限,向主管機關申請核准。
延長期限以二十日為限;必要時,得延長之。

English translation for reference only; the Chinese text prevails. Not legal advice.