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Amendments

Title：

Taipei Exchange Rules Governing Information to be Published in Prospectuses for Applications for Trading of Securities on the TPEx  CH

Amended Date： 2024.08.20 (Articles 16 amended,English version coming soon)
Current English version amended on 2022.07.13 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Taipei Exchange Rules Governing Information to be Published in Prospectuses for Applications for Trading of Securities on the TPEx(2020.05.05)
Date：
Article 16     The section on matters pertaining to risks (supplementing the provisions under Article 9) shall furthermore comply with the following rules:
  1. When the issuer's financial reports for the most recent fiscal year or the fiscal year in which the TPEx listing is filed reveal that it meets any of the standards defining a major subsidiary under Article 2-1, paragraph 2 of the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants or Article 5 of the Directions for Auditing and Attestation of Financial Statements of Financial Institutions by Certified Public Accountants, or the recommending securities firm thinks there are major impacts on the issuer's financial reports, then the explanation of matters pertaining to risks shall be additionally listed.
  2. When a foreign issuer applies for registration on the emerging stock market or for TPEx primary listing, it shall additionally specify the macro economy, changes in the political and economic environments, relevant legal requirements, foreign exchange controls, taxes, and whether or not a final and conclusive civil judgment issued by an R. O. C. court will be recognized, in the country where the foreign issuer is incorporated and in the countries where it has its main operation activities, and other risks, and describe the response measures adopted by the foreign issuer.