| Article 2 | Except as otherwise provided by laws, regulations, or rules, regulation of the financial and business affairs of a listed company by the TWSE shall be conducted in accordance with these Procedures. If there is a change to any article of law or regulation on which a provision of these Procedures is based, the new provision shall govern.
Document review procedures regarding filings for effective registration, or applications, by listed companies to offer and issue securities shall be separately prescribed.
These Procedures do not apply to listed companies in the financial, insurance, and securities industries or to foreign issuers.
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