The annual listing fee for securities in the year they are listed for trading on the TWSE centralized securities exchange market for the first time is calculated and collected according to the fee rates listed in the table of the preceding article, prorated based on the number of months they have been listed for trading (with any partial month calculated as a full month) beginning from the first month they were listed for trading.
If a company's shares are already exchange-listed, the listing fee for its capital increase shares and its stocks of a different type than its listed shares is calculated and collected based on the total nominal value issued or total number of shares and in accordance with the provisions of the preceding paragraph. The total maximum annual listing fee for any listed company in the given year is NT$450,000, and from the next fiscal year following the year of listing, the listing fee for the newly listed stock shall be calculated in combination with that of its originally listed stock.
The listing fees of separated TWSE-listed stock warrants issued by a TWSE-listed company are governed by the rates in the table in the preceding article and charged in a lump sum during the duration of said warrants after their listing on the TPEx or TWSE (fractions of a month are deemed a month). The maximum annual listing fee of each such TWSE-listed company is NT$450,000.
The listing fee of the year of listing of a Taiwan depositary deposit that a foreign issuer additionally issues with the same rights and obligations as the listed Taiwan depositary receipt is charged in accordance with the preceding article based on the total number of units issued. The maximum annual listing fee is NT$450,000 per Taiwan depositary receipt in such year and charged in combination with the listing fee of the listed Taiwan depositary receipt from the year following the listing year.
The listing fees of call (put) warrants are charged in a lump sum during their duration in accordance with the preceding article. Where the duration is extended, the fees are charged in a lump sum during the extension. Fractions of a six-month period during such duration are deemed six months. In the event of additionally issued call (put) warrants, a NT$20,000 listing fee is charged per instance.
In the event of deregistration of a call (put) warrant during its duration, the TWSE will reassess its listing fee on its de-listing date based on its initial issue number less the cumulative number voluntarily deregistered, multiplied by the number of warrants; the issuer shall make up the shortfall, if any, within five days of its receipt of notice from the TWSE.