Regulations Governing the Preparation of Financial Reports by Securities Issuers Article 29
The financial reports and related supplementary documents that an issuer is required to file and submit under Article 36 of the Act shall be transmitted in the form of electronic files to the information disclosure website designated by the FSC.
中文原文 證券發行人財務報告編製準則（採國際財務報導準則版本）第29條
發行人依本法第三十六條規定申報與抄送之財務報告及相關附件，應以電子檔傳至本會指定之資訊申報網站。