||Taiwan Stock Exchange Corporation Procedures for Verification and Disclosure of Material Information of Issuers of Call (Put) Warrants(2012.10.12)
"Material information" in these Procedures means the following matters:
- Matters specified in Article 36, paragraph 3, subparagraph 2 of the Securities and Exchange Act.
- Circumstances related to the issuer as specified in Articles 50 and 50-1 of the TSEC Operating Rules.
- Matters specified in Article 7 of the Regulations Governing the Issuance of Call (Put) Warrants by Issuers.
- Any change of the issuer's articles of incorporation, or any capital increase/decrease that is likely to have a material effect on the rights and interests of shareholders.
- Change of a principal line of business of the issuer.
- The issuer's losses, appraised at market value, from trading of financial derivatives products, have a material effect on shareholder equity.
- The issuer experiences a major disaster or labor dispute that has a material effect on its business operations.
- A major litigation case or tax disposition case involving the issuer is pending or concluded, or the issuer undergoes company reorganization or liquidation proceedings in accordance with law.
- Any matter specified in subparagraphs 4 to 8 under this Article occurs to a branch unit of the issuer, with a material effect on the issuer's business operations.
- Any act of a promoter or director of the issuer, for which joint and several liability for damages is shared with the company.
- A resolution of the issuer's shareholders' meeting is duly voided or declared invalid by a court.
- A change of laws, regulations, or bylaws of the issuer's home country, with a material effect on shareholder equity or the company's business operations.
- If any matter specified in subparagraphs 2 to 10 above occurs to a guarantor or an institution that has been engaged to handle risk management, the issuer shall explain the matter on its behalf.
- Any material information that a foreign institution is required to report in a timely manner in accordance with the laws of its home country.
- Mass media reportage in Taiwan or abroad that could affect the price of such call (put) warrants.
- If an issuer of put warrants, for hedging purposes, short-sells shares of the underlying securities or sells them after borrowing them through the TSEC securities borrowing and lending system, daily information on any short sales or sales of borrowed shares of the underlying securities after the TSEC has approved the issuance of the warrants.