A. Public listing companies or OTC companies. (Article 36,37 of Securities and Exchange Act)
B. Bank loans reach to NT$30 millions or more. (Per request by the banks)
C. Those who meets the requirements in Article 20 of Company Act:
a. Paid-in capital reaches to NT$30 millions or more.
b. Net operating income reaches to NT$100 millions or more.
c. The numbers of employees who enroll National Labor Insurance reach to 100 or more.
Nexia Trans-Asia Associates is a member firm of the “Nexia International” network. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity.