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預告修正「公開發行公司年報應行記載事項準則」及「公司募集發行有價證券公開說明書應行記載事項準則」(Draft Amendment to Regulations Governing Information to be Published in Annual Reports of Public Companies and Regulations Governing Information to be Published in Prospectuses)
金融監督管理委員會於 2019 年 11 月 14 日發布新聞稿,研議修正「公開發行公司年報應行記載事項準則」及「公司募集發行有價證券公開說明書應行記載事項準則」,修正重點如下:
(一) 強化公司治理運作情形之資訊揭露。
(二) 促進公司負責人酬金資訊透明化及合理訂定,包括將酬金級距表由 8 個級距修正為 10 個級距,及增列應揭露個別董事及監察人之酬金情形。
(三) 提升非財務性資訊之揭露品質。參考國際非財務性資訊揭露之重要發展趨勢,修正公司履行社會責任之應揭露項目。

報告人:羅祖芳律師/簡心怡律師

On 22 November 2019, the Financial Supervisory Commission (FSC) announced the draft amendment to the “Regulations Governing Information to be Published in Annual Reports of Public Companies” and “Regulations Governing Information to be Published in Prospectuses” for public consultation. We summarize the key points below:
(1) Reinforce the information disclosure of the operation of corporate governance;
(2) Improve the transparency and reasonableness of the remuneration of companies' responsible person, including changing the class interval of remuneration from 8 classes to 10 classes and adding the circumstances where the individual disclosure of responsible person remuneration is required.
(3) Enhance the quality for disclosure of non-financial information. With reference to the international development trend of non-financial information disclosure, the disclosure items for fulfilling corporate social responsibility is amended.

Reported by: Stacy Lo / Cindy Chien

惇安法令雙週刊 第 333 期

第一筆上一筆下一筆最末筆筆數:298/298
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