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Article 2
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Matters to be included in the prospectus submitted by a domestic issuing company applying for an initial listing of securities are governed mutatis mutandis by the Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses (hereafter referred as the "Prospectus Regulations") in addition to these Rules. Where the company is in the banking, bills finance, securities, futures, insurance, investment trusts or other special business, such matters are also governed by said regulations mutatis mutandis unless otherwise required by the Financial Supervisory Commission (hereafter referred as the "Competent Authority").
Matters to be included in the prospectus submitted by a foreign issuer applying for primary listing of stocks or primary listing of stocks on the Taiwan Innovation Board (hereafter referred as "Foreign Issuing Company") are governed mutatis mutandis by Article 17 of the Regulations Governing the Offering and Issuance of Securities by Foreign Issuers (hereafter referred as "Foreign Issuer Regulations") in addition to these Rules.
Matters to be included in the prospectus submitted by a foreign issuer and its depositary institution applying for a listing of Taiwan Depository Receipts and by a foreign issuer applying for a secondary listing of stocks or listing of bonds are governed by Articles 25, 34, and 50 of the Foreign Issuer Regulations.
A foreign issuer participating in the issue of Taiwan Depository Receipts and apply for a primary listing shall disclose a consulting opinion issued by an industry expert commissioned by a securities underwriter, along with a general evaluation opinion of the securities underwriter, in the prospectus.
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