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A TWSE listed company shall establish internal operating procedures for the processing of material information, including systems pertaining to evaluation for the publication of material information, safekeeping of approval records, and actions to be taken on errors made, etc.
No TWSE listed company or TWSE secondary listed company may disclose any information to the public prior to disclosure of the information pursuant to these Procedures, in order to ensure that the information is accurate and accessible to the general public.
Material information published by a TWSE listed company or a TWSE secondary listed company shall fully describe the facts of the material event, its causes, the effects on company finances and business, an estimate of the monetary amount of the effects, and responsive measures. The required content shall be published in accordance with the TWSE reporting format. Any explanation by a company to the public and media of the material information that the company has published shall be consistent with the main contents of the material information and contain no exaggerating or advertisement- or promotion-like statements or provide no unconfirmed news or untrue data.
When convening a press briefing concerning material information, a representative of a TWSE listed company shall give a detailed statement based on the preceding paragraph and prepare related written materials.
With respect to material information already published by a TWSE listed or TWSE secondary listed company, if subsequent events result in further material changes, the company shall provide a timely update or supplementation of relevant information pursuant to the same provisions that governed reporting of the original information.
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