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Amendments

Title：

Taiwan Stock Exchange Corporation Rules Governing the Particulars to be Recorded in Prospectuses for Initial Securities Listing Applications  CH

Amended Date： 2024.08.09 (Articles 6 amended,English version coming soon)
Current English version amended on 2023.11.29 
Categories： Primary Market > Review
Article Content Content Search Article No. Search Legal Basis Amended Article Attachment Legislative History Chinese

Title： Taiwan Stock Exchange Corporation Rules Governing the Particulars to be Recorded in Prospectuses for Initial Securities Listing Applications(2020.12.08)
Date：
Article 6     Risk assessment (supplementing Article 9 of the Prospectus Regulations):
  1. An issuing company with subsidiaries meeting one of the standards of a "major subsidiary" as provided in Article 2-1, Paragraph 2 of the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and Article 5 of the Regulations for Auditing and Attestation of Financial Statements of Financial Institutions by Appointed Certified Public Accountants in the last fiscal year or the fiscal year of the listing application shall additionally include an exposition on the risks of the subsidiaries.
  2. A Foreign Issuing Company shall additionally explain various risks clearly, such as the overall economy, any changes in the political and economic environments, foreign exchange controls, taxes and relevant laws and regulations of its place of registration and major places of operation, and whether such places recognize the effect of conclusive judgments of Taiwan civil courts, and also state the response measures undertaken.