Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 21
A primary exchange (or OTC) listed company or emerging stock company shall transmit an electronic file of its annual report to the information reporting website specified by the FSC. The content of the annual report shall be in the Chinese language or a Chinese-English bilingual format. However, if an English-Chinese bilingual format is used and there is any discrepancy in the interpretation of the meaning of the respective texts, the Chinese version shall prevail.The annual report filing of the preceding paragraph and the required content thereof shall comply, mutatis mutandis, with the Regulations Governing Information to be Published in Annual Reports of Public Companies, and additionally shall contain the information listed below:1. Inside front cover of the annual report:A. Board of directors name list (for independent directors domiciled in Taiwan, nationality and principal job experience shall also be specified).B. Name, title, contact phone number, and e-mail address of the designated agent for litigious and non-litigious matters within the ROC.2. Content of the annual report:A. Company overview, including company and group introductions, group structure, and risk matters.B. The matters of special note shall include an explanation of any material differences from the rules of the ROC in relation to the protection of shareholder equity.
中文原文 外國發行人募集與發行有價證券處理準則第21條
第一上市（櫃）公司及興櫃公司應將年報電子檔傳至本會指定之資訊申報網站，其記載事項應以中文或中英文併列記載之。
惟以中英文併列之方式記載者，其文義解釋如有差異，以中文為準。
前項年報申報及應行記載事項除準用公開發行公司年報應行記載事項準則之規定外，並應記載下列事項：
一、年報之封裏：
（一）董事會名單（設籍臺灣之獨立董事應增加記載國籍及主要經歷）。
（二）國內訴訟及非訴訟代理人姓名、職稱、聯絡電話及電子郵件信箱。
二、年報之內容：
（一）公司概況應包括公司及集團簡介、集團架構、風險事項。
（二）特別記載事項應包括與我國股東權益保障規定重大差異之說明。
惟以中英文併列之方式記載者，其文義解釋如有差異，以中文為準。
前項年報申報及應行記載事項除準用公開發行公司年報應行記載事項準則之規定外，並應記載下列事項：
一、年報之封裏：
（一）董事會名單（設籍臺灣之獨立董事應增加記載國籍及主要經歷）。
（二）國內訴訟及非訴訟代理人姓名、職稱、聯絡電話及電子郵件信箱。
二、年報之內容：
（一）公司概況應包括公司及集團簡介、集團架構、風險事項。
（二）特別記載事項應包括與我國股東權益保障規定重大差異之說明。