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Article 2
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When a domestic issuer applies for trading of securities on the TPEx, the information to be published in the prospectus that it submits shall comply with these Rules, and the preparation of the prospectus shall additionally comply, mutatis mutandis, with the Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses (hereinafter, "Prospectus Regulations") issued by the Financial Supervisory Commission (hereinafter, the "competent authority").
When a foreign issuer applies for registration as an emerging stock company or listing as a TPEx primary listed company, the information to be published in the prospectus that it submits shall comply with the relevant provisions of the Regulations Governing the Offering and Issuance of Securities by Foreign Securities Issuers issued by the competent authority and with these Rules, and the preparation of the prospectus shall additionally comply, mutatis mutandis, with the Prospectus Regulations.
If an issuer under either of the preceding two paragraphs is a banking, bills finance, securities, futures, insurance, fiduciary investment, or other special enterprises, for which the competent authority has other provisions on the information to be published, the issuer shall comply with those provisions.
When a foreign issuer applies for TPEx secondary listing of its stock, or a foreign issuer and its depository institution apply for TPEx trading of Taiwan Depositary Receipts, the information to be published in the prospectus shall be prepared in accordance with the Regulations Governing the Offering and Issuance of Securities by Foreign Securities Issuers. When a foreign issuer that sponsors issuance of Taiwan Depositary Receipts applies for initial TPEx listing of the Taiwan Depositary Receipts, it shall disclose in the prospectus the opinion letter provided by the industry specialists engaged by the recommending securities firm along with the concluding opinion of the recommending securities firm's evaluation report.
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