Regulations Governing the Administration of Shareholder Services of Public Companies Article 42
Where a company distributes dividends, it shall notify each registered shareholder of the date and location as well as transmit such information via the information reporting website designated by this Commission; after transmission has been completed, public notice shall be deemed to have been duly given.
中文原文 公開發行股票公司股務處理準則第42條
公司每屆發放股利，應將發放之日期、地點，分別通知各記名股東並應向本會指定之資訊申報網站進行傳輸，於完成傳輸後，即視為已依規定完成公告。