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Article NO. Content


Taiwan Stock Exchange Corporation Rules Governing the Particulars to be Recorded in Prospectuses for Initial Securities Listing Applications  CH

Amended Date: 2021.05.05 
Categories: Primary Market > Review
Article 5     Abstract of the prospectus (supplementing Article 7 of the Prospectus Regulations and revising Appendix 1):
  1. Where the listing application is filed in accordance with Article 6-1 of the Listings Review Rules or by the applicant as a technology enterprise or information software enterprise, the job titles, names, and shareholdings of the major shareholders, technical stock shareholders, chief of each unit at each level, technical and R&D chiefs, and relevant technical and R&D personnel shall be added.
  2. Where the company applying for listing is in the form of an investment holding or financial holding company, a summarized list of companies controlled by the company applying for listing or subsidiaries shall be added, including company names, addresses, telephone numbers, major products, market structures, shares held by the investment holding or financial holding company in such controlled companies or subsidiaries, and operating income, profitability and the ratio between the operating income of the controlled companies or subsidiaries and that of the investment holding or financial holding company for the past two fiscal years.
  3. In the event new shares are issued to increase capital and a securities underwriter is commissioned to handle the public offering before a primary listing, details regarding the proposed number of shares to be issued for capital increase and purposes of the capital increase shall be provided, and disclosure of the plan of cash capital increase shall be increased through the application of Articles 24, Subparagraphs 1, 8, and 10 of the Prospectus Regulations mutatis mutandis.
  4. An issuing company providing publicly offered and issued shares for an over-allotment option for the lead securities underwriter shall explain clearly information pertaining to the lead securities underwriter's over-allotment and price stability.
  5. Where a company applies for listing as a venture capital company, it shall additionally provide (1) a summarized list of the five largest invested companies, including company names, major products, market structures, shares held by the applicant in such companies, and the ratio of the applicant's total investment to its total assets as shown in its current financial reports, (2) the ratio of its total investment to its total assets both at the time it applies for listing and as at the date of financial reports in the last two fiscal years, (3) its investments in TWSE (or GTSM) listed securities and securities listed on the Emerging Stock Market.