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Article NO. Content


Supplementary Provisions to the Taiwan Stock Exchange Corporation Rules for Review of Securities Listings  CH

Amended Date: 2021.03.31 (Articles 1, 6-2, 17-1, 17-2, 22, 30, 31, 32 amended,English version coming soon)
Current English version amended on 2020.03.02 
Categories: Primary Market > Review
Article 18-1     The term "lease-out rate of investment property " as used in Article 16, subparagraph 4 of the Rules shall mean the ratio, in an individual construction project, of the floor area that is leased out under already-signed-and-effective lease(s) to the total floor area available for leasing.
    If the lease-out rate of investment property referred to in the preceding paragraph reaches 50 percent or more, the securities underwriter shall evaluate and explain the necessity and reasonableness of the applicant company's reclassification of investment property, including, with respect to the purpose of the leasing project, whether the planning, motivation for leasing, decision-making process, counterparty(ies), lease period(s), agreement content, and terms and conditions of the transaction(s) are reasonable.