• Font Size：
  • S
  • M
  • L

Amendments

Title：

Regulations Governing the Offering and Issuance of Securities by Foreign Issuers  CH

Amended Date： 2023.12.29 
Article Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History Chinese

Title： Regulations Governing the Offering and Issuance of Securities by Foreign Securities Issuers(2008.08.14)
Date：
Article 7 The FSC may reject an offering and issuance of securities if any of the following circumstances exist:
1. The particulars registered are in violation of acts and regulations, or there are any misrepresentations or false statements contained in the application;
2. The attesting CPA issues an audit report containing a disclaimer of opinion or adverse opinion.
3. The attesting CPA issues an audit report containing a qualified opinion that affects the fair presentation of the financial report.
4. A legal opinion issued by a lawyer indicates a violation of acts or regulations has occurred that affects the offering and issuance of the securities.
5. The evaluation report issued by the securities underwriter fails to clearly indicate the feasibility, necessity, and reasonableness of the current plan to offer and issue securities.
6. Breach or non-performance of a commitment made at the time of the application for listing or OTC trading of stock, where the circumstances are serious and the problem has not been corrected.
7. The FSC deems it necessary to reject the registration or application to protect the public interest.