| Article 1 | These Regulations are enacted pursuant to Paragraph 1, Article 35 of The Act Governing Bills Finance Business (referred to as the “Act” hereunder). |
| Article 2 | A bills finance company shall include in its annual report all the items set forth in these Regulations, and may prepare its annual report in reference to the Regulations Governing the Preparation of Financial Reports by Publicly Held Bills Finance CompaniesRegulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities. In addition, a bills finance company shall include a table of contents indicating page number for each item in the report. Where the company has nothing to report with respect to a particular item, or where the company is exempted from reporting a particular item by approval of the Financial Supervisory Commission (FSC), the annual report may note that the item in question is “not applicable” or “omitted.”
Where the same information is required in more than one item of the annual report, the company may document the information in one place, while noting the page of reference in the other place(s). |
| Article 3 | The basic principles for preparing an annual report are as follows:
1. Particulars specified in the annual report shall be up to date, and shall not contain any false representation or conceal any information; and
2. The annual report shall be detailed and accurate, and use easy-to-understand language and statistical charts, flow charts or other charts and tables where appropriate. When necessary, a company may publish a bilingual report, or publish a foreign language version under separate cover. |
| Article 4 | The front cover of an annual report shall state the company name, the year of report, and the date of printing. In the case of a public bills finance company, the company’s stock symbol together with website in conspicuous text for the inquiry of the annual report, including the website specified by the FSC for reporting of information as well as the website on which the company discloses annual report-related information, shall be indicated at the upper right-hand corner of the cover page.
Where the stock symbol referred to in the preceding paragraph has been changed, both the old and new symbols shall appear side-by-side in the annual reports for the current year and the next two years thereafter.
In the event a company changes its name as referred to in the first paragraph, the company’s old and new names shall appear side-by-side in the annual reports for the current year and the next two years thereafter. |
| Article 5 | The inside cover of an annual report shall specify the following:
1. The name, title, telephone number, and e-mail address of the spokesperson and acting spokesperson;
2. The address and telephone number of the company’s head office and branch offices;
3. In the case of a public bills finance company, the name, address, website, and telephone number of the agent handling shares transfer;
4. If the company has had its credit rated, the name, address and telephone number of the credit rating agency;
5. The name of the certified public accountant (CPA) who audited the company’s annual financial report for the most recent fiscal year, and the name, address and telephone number of the accounting firm; and
6. The address of the company’s website. |
| Article 6 | The back cover of an annual report shall bear the following:
1. The corporate chop specimen; and
2. The chop or signature of the responsible person of the company. |
| Article 7 | The contents of an annual report shall include the following:
1. A report to the shareholders;
2. A company overview;
3. A corporate governance report;
4. Information on capital raising activities: Shares issuance and dividends, corporate bonds, preferred shares, employee stock options, any merger and acquisition activities (including merger, acquisition, and split), and the status of implementation of capital allocation plans;
5. An overview of business operations;
6. An overview of financial status;
7. A review and analysis of the company’s financial condition and operating results, and risk management; and
8. Special disclosures.
Where a bills finance company is taken over by the competent authority according to law, the annual report shall contain material financial and business information up to the date of printing of annual report. |