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Article 2
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A stock exchange may be organized in the form of either membership or company. In order to establish a stock exchange, a permit shall be obtained from the Financial Supervisory Commission (FSC ).
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Article 30
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Within 2 months after the end of each semi-annual fiscal year and within 3 months after the end of each fiscal year, a company type stock exchange shall report to the FSC the business reports and the financial reports which are certified by a certified public accountant, approved by the board of directors and recognized by the supervisors.
A company type stock exchange shall file with the FSC the monthly accounting statement of the preceding month before the tenth day of each month.
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Article 31
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Aside from preparing expense and income and expenditure statement in substitution for the statement of comprehensive income and the statement of changes in equity, the financial reports of a membership type stock exchange shall be governed mutatis mutandis by the preceding article.
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Article 32-1
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A stock exchange shall set up a handling procedure for acquiring or disposing of real estate and equipment and file such with the FSC for approval. The same also applies to the amendment thereof.
In the occasion of acquiring or disposing of real estate and equipment, a stock exchange shall follow the handling procedure described in the preceding paragraph if the amount of each transaction exceeds NT$50 million. This shall also apply to the occasion that the stock exchange engages in the transactions with the same counter-party for several times in a year and the aggregate transaction amount exceeds NT$50 million.
In case of acquiring or disposing of real etate and equipment, a stock exchange shall report the following matters to the FSC with relevant documentation within 2 days after the resolution of the meeting of board of directors:
- The name and nature of the object.
- The location and area of the real estate and the appraising result conducted by a professional appraisal body.
- The counter-party of the transaction; relationship to each other if the counter-party is a related one.
- Owner in the previous transfer and price of the transfer and date of registration.
- The price or agreed price of this transaction.
- Terms and conditions of delivery or payment.
- Method of deciding this transaction (such as bidding, price comparison or price negotiation).
- The broker and the brokerages fees.
- Purpose or usage of the acquisition or disposition.
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Article 49
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These Regulations shall come into force from the date of issuance, except for Articles 30, 31, and 32-1, which shall enter into force from fiscal 2013.
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