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Article 32
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The conditions where listing is considered inappropriate as in Article 31 of the Rules that are applicable to an application under Chapter 4 of the Rules by a domestic issuer for listing on the Taiwan Innovation Board are governed by Articles 9 to 11, Articles 13 to 15, and Article 17 mutatis mutandis.
The conditions where listing is considered inappropriate as in Article 31 of the Rules that are applicable to an application under Chapter 4 of the Rules by a foreign issuer for primary listing on the Taiwan Innovation Board are governed by Articles 26 to 29 mutatis mutandis.
In the event of a “serious deterioration in its business operation” as in Article 31, subparagraph 6, the application of Articles 14 and 28 mutatis mutandis may be waived if the application for listing or primary listing of securities on the Taiwan Innovation Board is supported by an explanation on reasonableness.
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