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To promote listed companies to publish annual unaudited annual financial information, TWSE amends the Rules Governing Information Filing by Companies with TWSE Listed Securities

Publish time:2021-04-09

To accord with the 「 Corporate Governance 3.0 - Sustainable Development Roadmap」, listed companies are required to comprehensively publish annual unaudited annual financial information beginning from 2024. TWSE has partially amended the Rules Governing Information Filing by Companies with TWSE Listed Securities and Offshore Fund Institutions with TWSE Listed Offshore ExchangeTraded Funds. Listed companies are required to publish annual unaudited annual financial information, in three phases based on the amount of capital.

1. The first phase will go into effect in 2022 for TWSE listed companies with a paid-in capital of NT$10 billion or more at the end of 2021.
2. The second phase will go into effect in 2023 for TWSE listed companies with a paid-in capital of NT$2 billion or more at the end of 2022.
3. The third phase will go into effect in 2024. All TWSE listed companies will be required to publish annual unaudited annual financial information.

In order to enhance the timeliness of the financial information disclosure of listed companies and to prevent window period for lack of information from being overly long, TWSE urges listed companies to check the regulation timetable and the applicable phases and make preparation in advance.