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Article 4
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A contract for the listing of Taiwan depositary receipts shall expressly provide that when due to a change in the equity holdings of a director, supervisor, or managerial officer, or of a shareholder holding more than 10 percent of its shares, the foreign issuer is required under the laws and regulations of its home country or a country where its stock is listed to file and publicly announce that information in any one location, then its depository institution within the territory of the Republic of China shall be required to file the same information at the same time with the competent authority and the TWSE and to publicly announce the information.
When a foreign issuer, pursuant to the laws and regulations of the country where it is listed, is required to file and publicly announce documents and materials with the competent authority or with the securities exchange or securities market on which the securities represented by the Taiwan depository receipts are listed, it shall, either by itself or through its depository institution within the territory of the Republic of China, simultaneously file and publicly announce the same with the competent authority and the TWSE.
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