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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: 2014.12.15 
Categories: Primary Market > Management > Information Disclosure
Article 6     If a transferee company of a demerger is a newly established company, the preparation of the Pro Forma Financial Statements of the year of the record date for the spin-off shall consolidate the financial information of the spin-off department to which the spin-off company belongs from the beginning of the year until the record date for the spin-off and the financial information from the record date for the spin-off to the end of the year or the mid-term of the newly established company.