• Font Size:
  • S
  • M
  • L

Article NO. Content


Taipei Exchange Rules Governing Information to be Published in Prospectuses for Applications for Trading of Securities on the TPEx  CH

Amended Date: 2023.12.11 (Articles 14 amended,English version coming soon)
Current English version amended on 2022.07.13 
Article 17     The section on operation of the company (supplementing the provisions under Article 19) shall additionally list the following matters:
  1. If the company and its subsidiaries, in the fiscal year of its application for TPEx listing and the preceding 2 fiscal years, have engaged one single processing factory to handle processing work that amounts to NT$50 million or more within a fiscal year, the processing factory's name, address, telephone number, directors, major shareholders with shareholding of 10 percent or more, and the financial statements of the most recent period.
  2. Whether there is any litigious matter, or if any adjustment is needed in the relationship between the employer and the labor.
  3. Whether it has the ability to respond to changes in economic cycles.
  4. Whether any transactions among related parties are reasonable (This requirement does not apply to business transactions conducted by public enterprises in accordance with the Audit Act).
  5. If the enterprise is in the biotechnology industry, pharmaceutical industry, or medical-apparatus industry, the following information shall be added: the fact that it has obtained a license from the competent authority pursuant to laws and regulations for conducting clinical trials on human bodies or field experiments or for domestic engagement in R&D in the biotechnology industry or medical-apparatus industry; track records of the production and sale of products or provision of technical services in connection with biotech or medical apparatus; together with the ratio of the operating revenue and R&D cost of the products and related technical services to the total operating revenue of the company in the most recent year.
  6. If during the year prior to submitting its application for TPEx listing, the company adjusted its business operations, terminated part of its business, or spun off part of its business into an independent company, transferred it to another company, or merged it with another company, the following information shall be added: the businesses terminated, transferred, or merged; currently surviving lines of business; and the ratio of the operating revenue and R&D cost of the currently existing businesses to the total operating revenue of the company in the preceding year.