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Regulations Governing Information to be Published in Annual Reports of Public Companies - Article 8

Regulations Governing Information to be Published in Annual Reports of Public Companies｜第 8 條｜證券暨期貨管理｜Regulation｜In Force

第 二 章｜金融監督管理委員會｜v1.0

Last Amended: 2025-12-19

Content

The report to the shareholders shall include the operating results for the previous fiscal year, a summary of the business plan for the current fiscal year, the company's future development strategy, and the effect of external competition, the legal environment, and the overall business environment. In the description of operating results for the previous fiscal year, the annual report shall: review the implementation of the business plan; review budget implementation; provide an analysis of receipts, expenditures, and profitability; and examine research and development work. The summary of the business plan for the current fiscal year shall explain the business policy, furnish a sales volume forecast and the basis thereof, and provide other important production and sales policies for the same fiscal year.

Related Regulations - Regulations Governing Information to be Published in Annual Reports of Public Companies

• Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses - Article 23（第 23 條）
• Regulations Governing Information to be Published in Annual Reports of Public Companies - Article 10-1（第 10-1 條）
• Regulations Governing Information to be Published in Annual Reports of Public Companies - Article 9（第 9 條）
• Regulations Governing Information to be Published in Annual Reports of Public Companies - Article 10（第 10 條）
• Regulations Governing Information to be Published in Annual Reports of Public Companies - Article 11（第 11 條）
• Regulations Governing Information to be Published in Annual Reports of Public Companies - Article 12（第 12 條）