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Article 19
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A company-type stock exchange shall separately disclose in the notes to the financial reports information on the following events between the company-type stock exchange and its subsidiaries during the current period, and on parent-subsidiary transactions:
- Information on significant transactions:
- Lending funds to others.
- Providing endorsements or guarantees for others.
- Holding of securities at the end of the period (excluding the portion held due to investment in a subsidiary or an associate, and the portion held due to an interest in a joint venture).
- Aggregate purchases or sales of the same securities reaching NT$100 million or 20 percent of paid-in capital or more.
- Acquisition of real estate reaching NT$300 million or 20 percent of paid-in capital or more.
- Disposal of real estate reaching NT$300 million or 20 percent of paid-in capital or more.
- Purchases or sales of goods from or to related parties reaching NT$100 million or 20 percent of paid-in capital or more.
- Accounts receivable from related parties reaching NT$100 million or 20 percent of paid-in capital or more.
- Trading in derivative instruments.
- Others: The business relationship between the parent and the subsidiaries and between each subsidiary, and the circumstances and amounts of any significant transactions between them.
- Information on investees:
- If the company-type stock exchange directly or indirectly exercises significant influence or control over, or has a joint venture interest in, an investee company, it shall disclose information on the investee company, showing the name, location, principal business activities, original investment amount, shareholding at the end of the period, profit or loss for the period, and recognized investment gain or loss.
- The company-type stock exchange is exempted from the requirements of items A to D of the preceding subparagraph when the investee company it controls directly or indirectly is a financial, insurance, or securities enterprise.
If the shares issued by a company-type stock exchange have a par value other than NT$10, for the calculation of a transaction amount of 20 percent of paid-in capital under subparagraph 1, items D to H of the preceding paragraph, 10 percent of the equity attributable to owners of the parent as stated in the balance sheet shall be substituted.
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