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Article NO. Content


Regulations Governing the Issuance of Call (Put) Warrants by Issuers  CH

Amended Date: 2016.07.08 
Article 6     If, at any time on or after the date on which an issuer applies to the FSC for accreditation as a qualified issuer of call (put) warrants, an event occurs which has a material impact on shareholders' equity or securities prices as contemplated in Article 36, paragraph 3, subparagraph 2 of the Act, in addition to duly making a public announcement and filing with the TWSE or TPEx within two days of the date of the occurrence of the fact, the issuer shall also provide the CPA who attested to its financial report with a professional opinion from an appropriate expert, as dictated by the nature of the event, and retain the CPA to provide an opinion regarding the effect of the event upon the financial report, and shall then file the opinion with the TWSE or TPEx. The TWSE or TPEx shall then provide an opinion on how to handle the matter and file it with the FSC.