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Article NO. Content

Title:

Taiwan Stock Exchange Corporation Procedures for Review of Call (Put) Warrant Listings  CH

Amended Date: 2018.07.23 
Categories: Primary Market > Review
4     For an application for listing of call (put) warrants, the issuer's parent company only financial reports or individual financial reports, as the case may be, for the most recent 2 years, audited and attested by a CPA and approved by the issuer's board of directors and supervisors, shall be reviewed; where the date of application falls after the first 6 months of the year, the issuer submitting the application shall be requested to additionally submit the parent company only financial report or individual financial report, as the case may be, for the first half of the year, audited and attested or reviewed by a CPA. Where the issuer is a branch office of a foreign entity within ROC territory, the issuer shall submit financial reports for both the parent company and its local branch office for review purposes.

Interpretation: