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Amendments

Title：

Supplementary Provisions to the Taiwan Stock Exchange Corporation Rules for Review of Securities Listings  CH

Amended Date： 2024.03.11 (Articles 6-2 amended,English version coming soon)
Current English version amended on 2023.09.05 
Categories： Primary Market > Review
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Supplementary Provisions to the Taiwan Stock Exchange Corporation Rules for Review of Securities Listings(2009.09.14)
Date：
Article 22 The term "principal business or products" as used in Article 18, paragraph 1, subparagraph 1 of the Rules shall mean those items which account for 30% or more of total operating revenues in the two most recent fiscal years.
Judgments regarding the term "mutual competition" as used in the same subparagraph shall be made on the basis of an overall assessment of factors such as the type of enterprise, the interchangeability of products, and target customers.
Article 25 As used in Article 28-8, paragraph 1, subparagraph 2, "the finances or operations of the company are not distinguishable independently from those of others" means that any of the following circumstances applies to a foreign issuer or a company controlled by it that is applying for a primary listing:
1. The applicant company's sources of funding are overconcentrated in non-financial institutions.
2. The applicant company has entered into contracts with others that impose severe limits on its operations or that are obviously unreasonable, creating the likelihood that the company will be adversely influenced.
3. The applicant company shares a joint a line of credit with another in which the credit of the two is not clearly distinguished. This provision does not apply when the line of credit is shared by a parent company and its subsidiary.