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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 4     The basis of preparing each accounting item of the Pro Forma Financial Statements of a transferee company of a demerger is as follows:
  1. Assets and liabilities items shall be incorporated if they are related to the transferee department's business and can be directly classified or individually identified.
  2. Pro forma capital of each year prior to the date fixed for the spin-off shall be retrospectively adjusted according to the capital on the record date for the spin-off, subject to the spin-off company's allotment of shares through capital increase of each year prior to the-spinoff.
  3. Other capital reserve and exchange differences resulting from translating the financial statements of a foreign operation shall be limited to those generated from the spin-off and transfer.
  4. Items of operating profit or loss shall only list transactions resulted from the transferee department's operating business and exclude items irrelevant to the operating business.
  5. Items of non-operating revenues and expenditures shall be individually identified based upon the transaction content; only items relating to the operating business of the transferee department shall be listed.