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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Procedures for Verification and Disclosure of Material Information of Companies with Listed Securities  CH

Amended Date: 2017.12.28
Article 14     The TWSE may from time to time select TWSE listed companies according to the standards for sampling checks set forth below and require them to submit financial and business related materials or photocopies thereof for purposes of verifying material information disclosures and the timeliness, accuracy, and completeness thereof. When necessary, it may also carry out an on-site audit.
  1. Standards for sampling checks:
    1. Among securities for which information for attention in trading has been publicly announced, those securities with relatively many cumulative instances thereof in the current month.
    2. Companies that have published very little material information in the current month, or that have published material information of an unusual nature.
    3. Companies that are objects of complaints for failing to publish material information, delaying its publication, or publishing untrue material information.
    4. Obvious severe irregularities in operating conditions.
    5. Any circumstances the TWSE deems to require investigation and verification.
  2. Financial and business materials to be submitted:
    1. Minutes of board of directors meetings
    2. Trading certificates, vouchers, books and statements, and related materials.
    3. Relevant materials supporting the content of the material information.
    4. Other materials the TWSE deems need to be provided.
    When the TWSE deems necessary, pursuant to the listing contract, the TWSE Operating Rules, or these Procedures, it may make inquiries to a TWSE secondary listed company or its agent located in the ROC, or request that the company or its agent provide the relevant information.