第2條 公開發行公司年報之記載事項，除銀行、票券金融公司、金融控股公司及其他目的事業主管機關另有規定者外，應依本準則之規定全部刊入，並得參照公司募集發行有價證券公開說明書應行記載事項準則規定內容記載，並編製目錄及頁次。
Article 2 With the exception of banks, bills finance companies, financial holding companies, and other entities for which the competent authority has adopted other regulations, a public company shall include in its annual report all the items set forth in these Criteria, and may also use as reference the Criteria Governing Information to be Published in Public Offering and Issuance Prospectuses.
In addition, public companies shall also include a table of contents indicating page number for each item in the report.
如無應列內容或經行政院金融監督管理委員會(以下簡稱本會)核准得予省略者，則在該項之後加註「無」或「略」。
Where the company has nothing to report with respect to a particular item, or where the company is exempted from reporting requirements with respect to a particular item by order of the Financial Supervisory Commission (FSC), the annual report may carry a note indicating that the item in question is "not applicable" or "omitted."
年報應行記載事項重複者，得僅於一處記載，他處則註明參閱之頁次。
Where the same information is required in more than one item of the annual report, the company may record the information in only one place, while in the other place(s) directing the reader to the page where the information is recorded.
第3條 年報編製之基本原則如下：
Article 3 The basic principles for compiling an annual report for publication are as follows:
一年報所載事項應具有時效性，並不得有虛偽或隱匿情事。
1.
Particulars specified in the annual report shall be up to date, and shall not contain any false information or conceal any information;
二年報宜力求翔實明確，文字敘述應簡明易懂，善用統計圖表、流程圖或其他圖表，必要時得以中、外文對照方式刊載或另行刊印外文版本。
2.
The contents of the annual report shall be detailed and accurate.
The language used shall be easy to understand, and the report shall appropriately utilize statistic charts, flow charts or other charts.
When necessary, a company may publish a bilingual report, or publish a foreign language version under separate cover.
第4條 年報之封面，應刊載公司名稱、年份、刊印日期、於右上角刊印普通股股票代碼及以顯著字體刊載可查詢本年報之網址，包括本會指定之資訊申報網站之網址及公司揭露年報相關資料之網址。
Article 4 The cover of an annual report shall specify the company name, the year of publication, the date of printing, and in the upper right-hand corner shall indicate the company′s common stock code together with prominently printed URLs for relevant web locations (including the website specified by the FSC for reporting of information, as well as the webpage where the company discloses annual report-related information on its own website).
前項普通股股票代碼變更者，應於當年度及以後連續二年度併刊印原普通股股票代碼。
Where the common stock code referred to in the preceding paragraph has been changed, both the old and new codes shall appear side-by-side in the annual reports for the current year and the next two years thereafter.
第一項公司名稱變更者，應於當年度及以後連續二年度以新舊名稱對照揭露。
In the event of a company name change 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 two years thereafter.
第5條 年報之封裏應刊載下列事項：
Article 5 The inside cover of an annual report shall specify the following:
一發言人、代理發言人姓名、職稱、聯絡電話及電子郵件信箱。
1. the name, title, telephone number, and e-mail address of the spokesman or acting spokesman;
二總公司、分公司、工廠之地址及電話。
2. the address and telephone number of the company′s headquarters, branch offices, and factories;
三股票過戶機構之名稱、地址、網址及電話。
3. the name, address, e-mail address, and telephone number of the agency handling shares transfer;
四最近年度財務報告簽證會計師姓名、事務所名稱、地址、網址及電話。
4. the name of the certified public accountant who duly audited the annual financial report for the most recent fiscal year, and the name, address and telephone number of said person′s accounting firm.
五海外有價證券掛牌買賣之交易場所名稱及查詢該海外有價證券資訊之方式。
5. the name of any exchanges where the company′s securities are traded offshore, and the method by which to access information on said offshore securities; and
六公司網址。
6. the address of the company′s website.
第6條 年報之封底應刊載下列事項：
Article 6 The back cover of an annual report shall bear the following:
一公司印鑑。
1. the corporate chop specimen; and
二公司負責人之簽名或蓋章。
2. the chop or signature of the responsible person of the company.
第7條 年報編製內容應記載事項如下：
Article 7 The contents of an annual report shall include:
一、致股東報告書。
1. a report to the shareholders;
二、公司概況：包括公司簡介、公司組織、資本及股份、公司債、特別股、海外存託憑證、員工認股權憑證及併購(包括合併、收購及分割)之辦理情形。
2. a company overview: including a company introduction, a section on company organization, and disclosure of the company′s capital and shares, corporate bonds, preferred shares, global depository receipts, employee stock option certificates, and any merger & acquisition activities (including mergers, acquisitions, and splits);
四、資金運用計畫執行情形。
4. information on implementation of the company′s funds utilization plans;
五、財務概況。
5. an overview of the company′s financial status;