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Having referred to the “Standard Industrial Classification of ROC ” published by the Directorate General of Budget, Accounting & Statistics of Executive Yuan, the TWSE has issued these Key Points to classify the listed companies into thirty-three (33) categories including: cement industry; food industry; plastic industry; textile industry; electric machinery industry; electrical and cable industry; chemical industry; biotechnology and medical care industry; glass and ceramic industry; paper and pulp industry; iron and steel industry; rubber industry; automobile industry; semiconductor industry; computer and peripheral equipment industry; optoelectronic industry; communications and internet industry; electronic parts and components industry; electronic products distribution industry; information service industry; other electronic industry; building material and construction industry; shipping and transportation industry; tourism and hospitality; financial and insurance industry; trading and consumers' goods industry; gas and electricity industry; general industry, green energy and environmental services, digital and cloud services, sports and leisure, household, and other industry; provided that the TWSE may make additions or changes to the categories of industries based on the market needs after reporting to and obtaining the approval of the competent authority.
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Where the financial statements for the most recent two (2) fiscal years of an issuing company which applies for an initial listing of its stock conform to any of the following conditions, the industry to which the company belongs shall be categorized in accordance with the respective Item set forth below:
- Where the operating income derived by the company from any of its business activities represents fifty percent (50%) or more of its overall operating income, it shall belong to the category of industry covering the said business activity for the purpose of listing its stock;
- Where no operating income derived by the company from any of its business activities represents fifty percent (50%) or more of its overall operating income, yet the operating income derived from each of three (3) individual business activities represents twenty percent (20%) or more of its overall operating income, and the company has adopted a diversified operation policy, it shall be categorized as "general industry" for the purpose of listing its stock;
- Where the industry category of the company cannot be determined in accordance with either Item (1) or (2) above, nor can it be categorized into any of the industries set forth in Point 2 hereof, then it shall be categorized as "other industry" for the purpose of listing its stock.
Where an issuing company applies for initial listing of its stock and the operating income derived by the company from any of its business activities as contained in its financial statements for the most recent one (1) fiscal year represents eighty percent (80%) or more of its overall operating income, it shall belong to the industry category covering the said business activity for the purpose of listing its stock.
Where an issuing company which initially applies to be categorized under, or a listed company which applies for adjusting its categorization into, the biotechnology and medical care industry and its main business activity is in the biological technology or the production and distribution of biotechnological foods, the company may only be categorized under the biotechnology and medical care industry if approvals of the Department of Health, Executive Yuan, and other relevant competent authorities have been obtained.
Where an issuing company makes an initial applicationfor categorization or a listed company applies for adjusting its categorization, the TWSE may, if necessary, request the applicant to submit an opinion issued by a certified public accountant on the conformance of the ways operating income is derived with paragraph 1, subparagraph 1 or 2, or paragraph 2, and will so adjust upon reviewing the application and determining it isreasonable; if a franchise, the applicant shall submit the approval documents from the relevant competent authority in its application.
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