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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 7     If a transferee company of a demerger is an existing 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 annual or mid-term financial information of the existing company.
    The financial statements of a transferee existing company of a demerger shall by audited and attested by a CPA approved by the competent authority for performing financial attestation for public companies, with an unqualified opinion issued by such CPA.