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Article NO. Content


Taiwan Stock Exchange Corporation Directions for the Particulars to be Disclosed in Pro Forma Financial Statements Prepared by a Transferee Company of a Demerger in an Application for TWSE Listing  CH

Amended Date: 2024.01.12 (Articles 9 amended,English version coming soon)
Current English version amended on 2014.12.15 
Categories: Primary Market > Management > Information Disclosure
Article 2     To file a listing application, a newly established or existing company of an independent operation department of a spin-off listed company shall, in accordance with financial statements of the spin-off company and the transferee company of the demerger audited, attested or reviewed by a CPA, prepare pro forma historical spin-offs parent company only financial statements and consolidated financial statements or, in the event there is no subsidiary, individual financial statements (the "Pro Forma Financial Statements") .