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友善列印
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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 2     The term "TWSE listed company" as used in these Procedures means any TWSE listed company or TWSE primary listed company as prescribed in Article 43 of the TWSE Operating Rules.
    The meanings of "parent" and "subsidiary" as used in these Procedures shall be determined in accordance with the regulations issued by the competent authority to govern the preparation of financial reports for the relevant industry.
    The term "major subsidiary" as used in these Procedures means a subsidiary that meets the conditions of Article 2-1 of the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants or Article 6 of the Regulations Governing the Auditing and Attestation of Financial Statements of Financial Enterprises by Certified Public Accountants.
    The term "net worth" as used in these Procedures means the equity attributable to owners of the parent on the balance sheet prepared pursuant to regulations governing the preparation of financial reports for the relevant industry issued by the competent authority.
    The term "halt of dealings" as used in these Procedures means the halt by TWSE of the exchange of listed securities by a TWSE listed company for a specific period with or without an application made by the TWSE listed company, for the TWSE listed company to disclose information publicly according to these Procedures.
    The term "resumption of exchange" as used in these Procedures means the resumption by TWSE of the exchange listed securities by a TWSE listed company with or without an application made by the TWSE listed company.