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Article NO. Content


Operating Rules of the Taiwan Stock Exchange Corporation  CH

Amended Date: 2020.12.17 (Articles 138 amended,English version coming soon)
Current English version amended on 2020.05.05 
Categories: Basic Laws and Regulations
Article 47-4     The trustee institution or special purpose company shall provide the following information within the prescribed time period:
  1. When rights or interests of beneficiaries or holders are publicly announced, the relevant particulars shall be entered into the Internet information reporting system designated by the TWSE. Where particulars that should have been publicly announced were not announced, or where the announced items were not sufficiently explanatory, the TWSE may give notice via letter to make the announcement or to supplement or amend the announcement.
  2. When trading of beneficial securities or asset-backed securities on the TWSE market commences, four copies of the prospectus shall be submitted.
  3. Two copies of each shall be submitted at the time that the balance sheet, profit and loss statement, and trust property management and application report prepared by the trustee institution with respect to the trust property of the special purpose trust are reported to the trust supervisor and notice is given to the beneficiaries; and at the time that the report prepared by the special purpose company with respect to the management and disposition of the assigned assets, profit/loss and distribution amounts, book balance, withdrawn capital or other interests, overdue receivables and bad debts, and other material information, is reported to the supervisory institution and notice is given to all holders.
  4. When the special purpose company performs reporting and public announcement in accordance with Article 36 of the Securities and Exchange Act, two copies of all such information shall be submitted.
    The TWSE may provide the originals or abstracts of any information provided to it pursuant to the preceding paragraphs for review by the public.