Regulations Governing the Preparation of Financial Reports by Securities Firms Article 28
A securities firm shall provide information on its business conditions in accordance with the following:1. Significant business matters: The securities firm shall provide information on matters arising over the most recent 5 financial years that have had a significant impact on its business, including acquisitions of or mergers with other companies, demergers, equity investments in affiliated enterprises, reorganization, purchases or disposals of major assets, and significant changes in operation method or business activity.2. Remuneration to directors, supervisors, general manager, and assistant general managers, and to chairmen of the board and general managers who are rehired as consultants after retiring from the securities firm or its affiliated enterprises:A. The securities firm may opt either to disclose aggregate remuneration information, with the name(s) indicated for each remuneration range, or to disclose the name of each individual and the corresponding remuneration amount. For a director concurrently serving as a member of management, the remuneration shall be disclosed separately for each position held. The securities firm may adopt the aggregate disclosure method if it is a non-public company whose issued voting shares are all held, directly or indirectly, by one single person.B. In any of the following circumstances, the securities firm shall disclose the remuneration paid to each individual director, supervisor, general manager, assistant general manager, and consultant, provided that this rule does not apply if it is a non-public company whose issued voting shares are all held, directly or indirectly, by one single person:a. The securities firm's most recent capital adequacy ratio, whether unaudited, CPA-reviewed, or adjusted following FSC examination, is lower than 150 percent.b. There has been an after-tax deficit in the parent company only or individual financial report within the most recent 3 financial years. The preceding provision does not apply if the parent company only or individual financial report for the most recent fiscal year shows net profit after tax, which is sufficient to make up the accumulated deficits.C. The securities firm, if a public company that has had an insufficient director shareholding percentage for 3 consecutive months or longer during the most recent financial year, shall disclose the remuneration paid to each of the directors, and, if one that has had an insufficient supervisor shareholding percentage for 3 consecutive months or longer during the most recent financial year, shall disclose the remuneration paid to each of the supervisors.D. The securities firm, if a public company that has had an average ratio of share pledging by directors or supervisors in excess of 50 percent in any 3 months during the most recent financial year, shall disclose the remuneration paid to each of the directors or supervisors having a ratio of pledged shares in excess of 50 percent in those months.E. If the total amount of remuneration received by all of the directors and supervisors of the securities firm in their capacity as directors or supervisors of all the companies listed in the financial reports exceeds 2 percent of the net profit after tax, and the remuneration received by any individual director or supervisor exceeds NT$15 million, the securities firm shall disclose the remuneration paid to that individual director or supervisor, provided that this rule does not apply if it is a non-public securities firm whose issued voting shares are all held, directly or indirectly, by one single person.F. If a securities firm listed on the TWSE or the TPEx is ranked within the lowest two tiers in the corporate governance evaluation for the most recent fiscal year, or in the most recent fiscal year or up to the date of publication of the financial report for that year, the securities firm's securities have been placed under an altered trading method, suspended from trading, delisted from the TWSE or the TPEx, or the Corporate Governance Evaluation Committee has resolved the securities firm shall be excluded from evaluation, the securities firm shall disclose the remuneration paid to each individual director and supervisor.G. If the average annual salary of the full-time non-management employees in a TWSE or TPEx listed securities firm is less than NT$500,000 in the most recent fiscal year, the securities firm shall disclose the remuneration paid to each individual director and supervisor.H. If a TWSE or TPEx listed securities firm had an increase of 10 percent or more in net profit after tax for the most recent fiscal year, and the average annual salary of its full-time non-management employees did not increase relative to the preceding fiscal year, the securities firm shall disclose the remuneration paid to each individual director and supervisor.I. If a TWSE or TPEx listed securities firm had a decline in after-tax net income reaching 10 percent and exceeding NT$5 million for the most recent fiscal year, along with an increase in its average remuneration per director/supervisor (not including remuneration for concurrent service as an employee) reaching 10 percent and exceeding NT$100,000, the securities firm shall disclose the remuneration paid to each individual director and supervisor.J. If the circumstance in subitem b of item B or item F applies to a securities firm listed on the TWSE or the TPEx, it shall disclose the individual remuneration paid to each of its top five management personnel.3. Number of full-time employees in non-management positions, average and median salaries of full-time employees in non-management positions, and the differences in those three figures compared to those of the preceding fiscal year.4. Labor-management relations:A. Indicate each item of employee benefit policies, professional development, training, or retirement programs and the status of their implementation, as well as agreements between labor and management and policies for safeguarding employees' rights and interests.B. List the loss sustained as a result of labor disputes in the most recent financial year, together with the disclosure of an estimate of losses incurred to date or likely to be incurred in the future and the mitigation measures taken or to be taken. If the losses cannot be reasonably estimated, the securities firm shall make a statement to that effect.C. List any violations of the Labor Standards Act found during a labor inspection, including the disposition date, disposition reference number, the provisions breached, description of the violation, and the disposition.5. The following items shall be disclosed with respect to the implementation of the internal control system:A. Statement of the internal control system.B. If a CPA has been engaged to carry out a project audit of the internal control system, the CPA audit report shall be disclosed.6. Cyber security management:A. Describe the cyber security risk management framework, cyber security policies, concrete management programs, and investments in resources for cyber security management.B. List any losses suffered by the securities firm in the most recent fiscal year due to significant cyber security incidents, the possible impacts therefrom, and measures being or to be taken. If a reasonable estimate cannot be made, an explanation of the facts of why it cannot be made shall be provided.7. The term "affiliated enterprises" in this article refers to those conforming with Article 369-1 of the Company Act.
中文原文 證券商財務報告編製準則第28條
證券商應依下列規定，說明業務狀況：
一、重大業務事項：說明最近五年度對業務有重大影響之事項。
包括購併或合併其他公司、分割、轉投資關係企業、重整、購置或處分重大資產、經營方式或業務內容之重大改變等。
二、董事、監察人、總經理、副總經理等及自證券商或其關係企業退休之董事長與總經理回任證券商顧問之酬金：
（一）證券商可選擇採彙總配合級距揭露姓名方式，或個別揭露姓名及酬金方式，若董事兼任經理人員者，其酬金應分別按其身分揭露；未公開發行股票之證券商已發行有表決權之全部股份，由一人直接或間接持有者，得採彙總方式。
（二）證券商有下列情事之一，應揭露個別董事、監察人、總經理、副總經理及顧問酬金。
但未公開發行股票之證券商已發行有表決權之全部股份，由一人直接或間接持有者，不在此限：1.最近一次證券商自結、會計師複核或經本會檢查調整後之資本適足率低於百分之一百五十。
2.最近三年度個體或個別財務報告曾出現稅後虧損。
但最近年度已產生稅後淨利，且足以彌補累積虧損者，不在此限。
（三）公開發行股票之證券商最近年度董事持股成數不足情事連續達三個月以上者，應揭露個別董事之酬金；最近年度監察人持股成數不足情事連續達三個月以上者，應揭露個別監察人之酬金。
（四）公開發行股票之證券商最近年度任三個月份董事、監察人平均設質比率大於百分之五十者，應揭露於各該月份設質比率大於百分之五十之個別董事、監察人之酬金。
（五）證券商全體董事、監察人領取財務報告內所有公司之董事、監察人酬金占稅後淨利超過百分之二，且個別董事或監察人領取酬金超過新臺幣一千五百萬元者，應揭露該個別董事或監察人酬金。
但未公開發行股票之證券商已發行有表決權之全部股份，由一人直接或間接持有者，不在此限。
（六）上市上櫃證券商於最近年度公司治理評鑑結果屬最後二級距者，或最近年度及截至財務報表發布日止，曾遭變更交易方法、停止買賣、終止上市上櫃，或其他經公司治理評鑑委員會通過認為應不予受評者，應揭露個別董事及監察人之酬金。
（七）上市上櫃證券商最近年度非擔任主管職務之全時員工年度薪資平均數未達新臺幣五十萬元者，應揭露個別董事及監察人之酬金。
（八）上市上櫃證券商最近年度稅後淨利增加百分之十以上，且非擔任主管職務之全時員工年度薪資平均數未較前一年度增加者，應揭露個別董事及監察人之酬金。
（九）上市上櫃證券商最近年度稅後損益衰退達百分之十並逾新臺幣五百萬元，且平均每位董監事酬金（不含兼任員工酬金）增加達百分之十並逾新臺幣十萬元者，應揭露個別董事及監察人之酬金。
（十）上市上櫃證券商有第二目之2或第六目情事者，應個別揭露前五位酬金最高主管之酬金。
三、非擔任主管職務之全時員工人數、非擔任主管職務之全時員工薪資平均數及中位數，及前三者與前一年度之差異。
四、勞資關係：
（一）列示公司各項員工福利措施、進修、訓練、退休制度與其實施情形，以及勞資間之協議情形與各項員工權益維護措施情形。
（二）列明最近年度因勞資糾紛所遭受之損失，並揭露目前及未來可能發生之估計金額與因應措施，如無法合理估計者，應說明無法合理估計之事實。
（三）列明勞工檢查結果違反勞動基準法事項，包括處分日期、處分字號、違反法規條文、違反法規內容及處分內容。
五、內部控制制度執行狀況應揭露下列事項：
（一）內部控制制度聲明書。
（二）委託會計師專案審查內部控制制度者，應揭露會計師審查報告。
六、資通安全管理：
（一）敘明資通安全風險管理架構、資通安全政策、具體管理方案及投入資通安全管理之資源等。
（二）列明最近年度因重大資通安全事件所遭受之損失、可能影響及因應措施，如無法合理估計者，應說明其無法合理估計之事實。
七、本條所稱關係企業，係指符合公司法第三百六十九條之一規定者。
一、重大業務事項：說明最近五年度對業務有重大影響之事項。
包括購併或合併其他公司、分割、轉投資關係企業、重整、購置或處分重大資產、經營方式或業務內容之重大改變等。
二、董事、監察人、總經理、副總經理等及自證券商或其關係企業退休之董事長與總經理回任證券商顧問之酬金：
（一）證券商可選擇採彙總配合級距揭露姓名方式，或個別揭露姓名及酬金方式，若董事兼任經理人員者，其酬金應分別按其身分揭露；未公開發行股票之證券商已發行有表決權之全部股份，由一人直接或間接持有者，得採彙總方式。
（二）證券商有下列情事之一，應揭露個別董事、監察人、總經理、副總經理及顧問酬金。
但未公開發行股票之證券商已發行有表決權之全部股份，由一人直接或間接持有者，不在此限：1.最近一次證券商自結、會計師複核或經本會檢查調整後之資本適足率低於百分之一百五十。
2.最近三年度個體或個別財務報告曾出現稅後虧損。
但最近年度已產生稅後淨利，且足以彌補累積虧損者，不在此限。
（三）公開發行股票之證券商最近年度董事持股成數不足情事連續達三個月以上者，應揭露個別董事之酬金；最近年度監察人持股成數不足情事連續達三個月以上者，應揭露個別監察人之酬金。
（四）公開發行股票之證券商最近年度任三個月份董事、監察人平均設質比率大於百分之五十者，應揭露於各該月份設質比率大於百分之五十之個別董事、監察人之酬金。
（五）證券商全體董事、監察人領取財務報告內所有公司之董事、監察人酬金占稅後淨利超過百分之二，且個別董事或監察人領取酬金超過新臺幣一千五百萬元者，應揭露該個別董事或監察人酬金。
但未公開發行股票之證券商已發行有表決權之全部股份，由一人直接或間接持有者，不在此限。
（六）上市上櫃證券商於最近年度公司治理評鑑結果屬最後二級距者，或最近年度及截至財務報表發布日止，曾遭變更交易方法、停止買賣、終止上市上櫃，或其他經公司治理評鑑委員會通過認為應不予受評者，應揭露個別董事及監察人之酬金。
（七）上市上櫃證券商最近年度非擔任主管職務之全時員工年度薪資平均數未達新臺幣五十萬元者，應揭露個別董事及監察人之酬金。
（八）上市上櫃證券商最近年度稅後淨利增加百分之十以上，且非擔任主管職務之全時員工年度薪資平均數未較前一年度增加者，應揭露個別董事及監察人之酬金。
（九）上市上櫃證券商最近年度稅後損益衰退達百分之十並逾新臺幣五百萬元，且平均每位董監事酬金（不含兼任員工酬金）增加達百分之十並逾新臺幣十萬元者，應揭露個別董事及監察人之酬金。
（十）上市上櫃證券商有第二目之2或第六目情事者，應個別揭露前五位酬金最高主管之酬金。
三、非擔任主管職務之全時員工人數、非擔任主管職務之全時員工薪資平均數及中位數，及前三者與前一年度之差異。
四、勞資關係：
（一）列示公司各項員工福利措施、進修、訓練、退休制度與其實施情形，以及勞資間之協議情形與各項員工權益維護措施情形。
（二）列明最近年度因勞資糾紛所遭受之損失，並揭露目前及未來可能發生之估計金額與因應措施，如無法合理估計者，應說明無法合理估計之事實。
（三）列明勞工檢查結果違反勞動基準法事項，包括處分日期、處分字號、違反法規條文、違反法規內容及處分內容。
五、內部控制制度執行狀況應揭露下列事項：
（一）內部控制制度聲明書。
（二）委託會計師專案審查內部控制制度者，應揭露會計師審查報告。
六、資通安全管理：
（一）敘明資通安全風險管理架構、資通安全政策、具體管理方案及投入資通安全管理之資源等。
（二）列明最近年度因重大資通安全事件所遭受之損失、可能影響及因應措施，如無法合理估計者，應說明其無法合理估計之事實。
七、本條所稱關係企業，係指符合公司法第三百六十九條之一規定者。