Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies Article 3
Within the scope of execution of business, an independent director of a public company shall maintain independence, and may not have any direct or indirect interest relationship with the company. During the two years before being elected or during the term of office, an independent director of a public company may not have been or be any of the following:1. An employee of the company or any of its affiliates.2. A director or supervisor of the company or any of its affiliates.3. A natural-person shareholder who holds shares, together with those held by the person's spouse, minor children, or held by the person under others' names, in an aggregate of one percent or more of the total number of issued shares of the company or ranking in the top 10 in holdings.4. A spouse, relative within the second degree of kinship, or lineal relative within the third degree of kinship, of a managerial officer under subparagraph 1 or any of the persons in the preceding two subparagraphs.5. A director, supervisor, or employee of a corporate shareholder that directly holds five percent or more of the total number of issued shares of the company, or that ranks among the top five in shareholdings, or that designates its representative to serve as a director or supervisor of the company under Article 27, paragraph 1 or 2 of the Company Act.6. If a majority of the company's director seats or voting shares and those of any other company are controlled by the same person: a director, supervisor, or employee of that other company.7. If the chairperson, general manager, or person holding an equivalent position of the company and a person in any of those positions at another company or institution are the same person or are spouses: a director (or governor), supervisor, or employee of that other company or institution.8. A director, supervisor, officer, or shareholder holding five percent or more of the shares, of a specified company or institution that has a financial or business relationship with the company.9. A professional individual who, or an owner, partner, director, supervisor, or officer of a sole proprietorship, partnership, company, or institution that, provides auditing services to the company or any affiliate of the company, or that provides commercial, legal, financial, accounting or related services to the company or any affiliate of the company for which the provider in the past 2 years has received cumulative compensation exceeding NT$500,000, or a spouse thereof; provided, this restriction does not apply to a member of the remuneration committee, public tender offer review committee, or special committee for merger/consolidation and acquisition, who exercises powers pursuant to the Act or to the Business Mergers and Acquisitions Act or related laws or regulations.Subparagraph 2 and subparagraphs 5 to 7 of the preceding paragraph and subparagraph 1 of paragraph 4 do not apply to independent directors appointed in accordance with the Act or the laws and regulations of the local country by, and concurrently serving as such at, a public company and its parent or subsidiary or a subsidiary of the same parent.The requirement of paragraph 1 in relation to "during the two years before being elected" does not apply where an independent director of a public company has served as an independent director of the company or any of its affiliates, or of a specified company or institution that has a financial or business relationship with the company, as stated in subparagraph 2 or 8 of paragraph 1, but is currently no longer in that position.The term "specified company or institution" as used in paragraph 1, subparagraph 8, means a company or institution that has one of the following relationships with the company:1. It holds 20 percent or more and no more than 50 percent of the total number of issued shares of the public company;2. It holds shares, together with those held by any of its directors, supervisors, and shareholders holding more than 10 percent of the total number of shares, in an aggregate total of 30 percent or more of the total number of issued shares of the public company, and there is a record of financial or business transactions between it and the public company. The shareholdings of any of the aforesaid persons include the shares held by the spouse or any minor child of the person or by the person under others' names.3. It and its group companies are the source of 30 percent or more of the operating revenue of the public company.4. It and its group companies are the source of 50 percent or more of the total volume or total purchase amount of principal raw materials (those that account for 30 percent or more of total procurement costs, and are indispensable and key raw materials in product manufacturing) or principal products (those accounting for 30 percent or more of total operating revenue) of the public company.For the purposes of paragraphs 1 and 2, the terms "parent", "subsidiary", and "group" shall have the meanings as determined under International Financial Reporting Standards 10.The term "affiliate" in paragraphs 1 and 3 means an affiliated enterprise under Chapter VI-1 of the Company Act, or a company for which consolidated financial reports are required to be prepared under the Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises or under International Financial Reporting Standard 10.
中文原文 公開發行公司獨立董事設置及應遵循事項辦法第3條
公開發行公司之獨立董事於執行業務範圍內應保持其獨立性，不得與公司有直接或間接之利害關係，應於選任前二年及任職期間無下列情事之一：
一、公司或其關係企業之受僱人。
二、公司或其關係企業之董事、監察人。
三、本人及其配偶、未成年子女或以他人名義持有公司已發行股份總數百分之一以上或持股前十名之自然人股東。
四、第一款之經理人或前二款所列人員之配偶、二親等以內親屬或三親等以內直系血親親屬。
五、直接持有公司已發行股份總數百分之五以上、持股前五名或依公司法第二十七條第一項或第二項指派代表人擔任公司董事或監察人之法人股東之董事、監察人或受僱人。
六、公司與他公司之董事席次或有表決權之股份超過半數係由同一人控制，他公司之董事、監察人或受僱人。
七、公司與他公司或機構之董事長、總經理或相當職務者互為同一人或配偶，他公司或機構之董事（理事）、監察人（監事）或受僱人。
八、與公司有財務或業務往來之特定公司或機構之董事（理事）、監察人（監事）、經理人或持股百分之五以上股東。
九、為公司或關係企業提供審計或最近二年取得報酬累計金額逾新臺幣五十萬元之商務、法務、財務、會計等相關服務之專業人士、獨資、合夥、公司或機構之企業主、合夥人、董事（理事）、監察人（監事）、經理人及其配偶。
但依本法或企業併購法相關法令履行職權之薪資報酬委員會、公開收購審議委員會或併購特別委員會成員，不在此限。
公開發行公司與其母公司、子公司或屬同一母公司之子公司依本法或當地國法令設置之獨立董事相互兼任者，不適用前項第二款、第五款至第七款及第四項第一款規定。
公開發行公司之獨立董事曾任第一項第二款或第八款之公司或其關係企業或與公司有財務或業務往來之特定公司或機構之獨立董事而現已解任者，不適用第一項於選任前二年之規定。
第一項第八款所稱特定公司或機構，係指與公司具有下列情形之一者：
一、持有公司已發行股份總數百分之二十以上，未超過百分之五十。
二、他公司及其董事、監察人及持有股份超過股份總數百分之十之股東總計持有該公司已發行股份總數百分之三十以上，且雙方曾有財務或業務上之往來紀錄。
前述人員持有之股票，包括其配偶、未成年子女及利用他人名義持有者在內。
三、公司之營業收入來自他公司及其集團公司達百分之三十以上。
四、公司之主要產品原料（指占總進貨金額百分之三十以上者，且為製造產品所不可缺乏關鍵性原料）或主要商品（指占總營業收入百分之三十以上者），其數量或總進貨金額來自他公司及其集團公司達百分之五十以上。
第一項、第二項及前項所稱母公司、子公司及集團，應依國際財務報導準則第十號之規定認定之。
第一項及第三項所稱關係企業，為公司法第六章之一之關係企業，或依關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則、國際財務報導準則第十號規定應編製合併財務報告之公司。
一、公司或其關係企業之受僱人。
二、公司或其關係企業之董事、監察人。
三、本人及其配偶、未成年子女或以他人名義持有公司已發行股份總數百分之一以上或持股前十名之自然人股東。
四、第一款之經理人或前二款所列人員之配偶、二親等以內親屬或三親等以內直系血親親屬。
五、直接持有公司已發行股份總數百分之五以上、持股前五名或依公司法第二十七條第一項或第二項指派代表人擔任公司董事或監察人之法人股東之董事、監察人或受僱人。
六、公司與他公司之董事席次或有表決權之股份超過半數係由同一人控制，他公司之董事、監察人或受僱人。
七、公司與他公司或機構之董事長、總經理或相當職務者互為同一人或配偶，他公司或機構之董事（理事）、監察人（監事）或受僱人。
八、與公司有財務或業務往來之特定公司或機構之董事（理事）、監察人（監事）、經理人或持股百分之五以上股東。
九、為公司或關係企業提供審計或最近二年取得報酬累計金額逾新臺幣五十萬元之商務、法務、財務、會計等相關服務之專業人士、獨資、合夥、公司或機構之企業主、合夥人、董事（理事）、監察人（監事）、經理人及其配偶。
但依本法或企業併購法相關法令履行職權之薪資報酬委員會、公開收購審議委員會或併購特別委員會成員，不在此限。
公開發行公司與其母公司、子公司或屬同一母公司之子公司依本法或當地國法令設置之獨立董事相互兼任者，不適用前項第二款、第五款至第七款及第四項第一款規定。
公開發行公司之獨立董事曾任第一項第二款或第八款之公司或其關係企業或與公司有財務或業務往來之特定公司或機構之獨立董事而現已解任者，不適用第一項於選任前二年之規定。
第一項第八款所稱特定公司或機構，係指與公司具有下列情形之一者：
一、持有公司已發行股份總數百分之二十以上，未超過百分之五十。
二、他公司及其董事、監察人及持有股份超過股份總數百分之十之股東總計持有該公司已發行股份總數百分之三十以上，且雙方曾有財務或業務上之往來紀錄。
前述人員持有之股票，包括其配偶、未成年子女及利用他人名義持有者在內。
三、公司之營業收入來自他公司及其集團公司達百分之三十以上。
四、公司之主要產品原料（指占總進貨金額百分之三十以上者，且為製造產品所不可缺乏關鍵性原料）或主要商品（指占總營業收入百分之三十以上者），其數量或總進貨金額來自他公司及其集團公司達百分之五十以上。
第一項、第二項及前項所稱母公司、子公司及集團，應依國際財務報導準則第十號之規定認定之。
第一項及第三項所稱關係企業，為公司法第六章之一之關係企業，或依關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則、國際財務報導準則第十號規定應編製合併財務報告之公司。