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《證交所》股東會年報,明年會前7日申報
Jun 24th 2014, 03:35

《證交所》股東會年報,明年會前7日申報
2014/06/24 11:35時報資訊

【時報記者莊丙農台北報導】為提昇年報資訊揭露及時性,並參採OECD公司治理平等對待所有股東原則,台灣證券交易所今年6月修訂公告「臺灣證券交易所股份有限公司對有價證券上市公司及境外指數股票型基金上市之境外基金機構資訊申報作業辦法」,規定上市公司申報「股東會年報電子檔」,由現行「股東常會召開日至少2個營業日前」調整為「股東常會召開日7日前」申報。

證交所提醒,新修訂股東會年報申報起算日期,是自申報翌日起算至開會前1日必須滿7天以上,舉例來說,上市公司若於104年6月12日召開股東常會,則應於104年6月4日(含)前申報股東會年報電子檔供投資人查閱。

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