Securities and Exchange Act Enforcement Rules Article 6
In case the financial report publicly disclosed and filed under Article 36 of the Act is required to be corrected because it is not prepared in conformance with the applicable laws and regulations, the correction shall be made by the filing party within the time period prescribed by the competent authority and in accordance with the following provisions:1. When any of the following descriptions applies to a parent company only financial report or individual financial report, the financial report shall be restated and then publicly disclosed: A. The corrected amount of the comprehensive income is NT$10 million or more, and is also 1 percent or more of the originally stated net operating revenue after final accounting. B. The corrected amount of any of the asset line items (excluding reclassified items) included in the balance sheet is NT$15 million or more, and is also 1.5 percent or more of the originally stated amount of total assets after final accounting. 2. When any of the following descriptions applies to a consolidated financial report, the financial report shall be restated and then publicly disclosed: A. The corrected amount of the comprehensive income is NT$15 million or more, and is also 1.5 percent or more of the originally stated net operating revenue after final accounting. B. The corrected amount of any of the items (excluding reclassified items) in the balance sheet is NT$30 million or more, and is also 3 percent or more of the originally stated amount of total assets after final accounting. 3. If the corrected amount of the comprehensive income or individual asset line item (excluding reclassified items) included in the balance sheet does not reach the threshold set in either of the preceding two subparagraphs, the financial report needs not be restated, but the corrected amount shall be presented as a correction to retained earnings, other comprehensive income, or individual asset line item in the balance sheet, as the case may be, and shall be entered into the website specified by the competent authority. The corrected financial report to be publicly disclosed pursuant to subparagraph 1 or 2 of the preceding paragraph shall state the reasons for such correction and specify its main differences with the original financial report.
中文原文 證券交易法施行細則第6條
依本法第三十六條所公告並申報之財務報告，未依有關法令編製而應予更正者，應照主管機關所定期限自行更正，並依下列規定辦理：
一、個體或個別財務報告有下列情事之ㄧ，應重編財務報告，並重行公告：
（一）更正綜合損益金額在新臺幣一千萬元以上，且達原決算營業收入淨額百分之ㄧ者。
（二）更正資產負債表個別項目（不含重分類）金額在新臺幣一千五百萬元以上，且達原決算總資產金額百分之ㄧ點五者。
二、合併財務報告有下列情事之ㄧ，應重編財務報告，並重行公告：
（一）更正綜合損益金額在新臺幣一千五百萬元以上，且達原決算營業收入淨額百分之ㄧ點五者。
（二）更正資產負債表個別項目（不含重分類）金額在新臺幣三千萬元以上，且達原決算總資產金額百分之三者。
三、更正綜合損益，或資產負債表個別項目（不含重分類）金額未達前二款規定標準者，得不重編財務報告，並應列為保留盈餘、其他綜合損益或資產負債表個別項目之更正數，且於主管機關指定網站進行更正。
依前項第一款或第二款規定重行公告時，應扼要說明更正理由及與前次公告之主要差異處。
一、個體或個別財務報告有下列情事之ㄧ，應重編財務報告，並重行公告：
（一）更正綜合損益金額在新臺幣一千萬元以上，且達原決算營業收入淨額百分之ㄧ者。
（二）更正資產負債表個別項目（不含重分類）金額在新臺幣一千五百萬元以上，且達原決算總資產金額百分之ㄧ點五者。
二、合併財務報告有下列情事之ㄧ，應重編財務報告，並重行公告：
（一）更正綜合損益金額在新臺幣一千五百萬元以上，且達原決算營業收入淨額百分之ㄧ點五者。
（二）更正資產負債表個別項目（不含重分類）金額在新臺幣三千萬元以上，且達原決算總資產金額百分之三者。
三、更正綜合損益，或資產負債表個別項目（不含重分類）金額未達前二款規定標準者，得不重編財務報告，並應列為保留盈餘、其他綜合損益或資產負債表個別項目之更正數，且於主管機關指定網站進行更正。
依前項第一款或第二款規定重行公告時，應扼要說明更正理由及與前次公告之主要差異處。