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Article 1
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These Rules are adopted pursuant to Article 22 of the Regulations Governing Stock Exchanges and Article 3 of the Contract for the Listing of Foreign Stock, in order to regulate matters for compliance by TWSE primary listed companies and Taiwan Innovation Board (TIB) primary listed companies and the operating procedures for auditing by the TWSE of the financial reports, financial forecasts, annual reports, and internal control systems of primary listed companies.
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