The mandate contract entered into between the lead securities underwriter and the TWSE primary listed company shall include at least the following matters:
- The duration of the mandate contract shall be from the initial TWSE listing date of the stock of the TWSE primary listed company to the 2 subsequent accounting years. If the case being handled is a case under Article 6, paragraph 1, subparagraphs 1 to 3 of the Regulations Governing the Offering and Issuance of Securities by Foreign Issuers ("Foreign Issuer Regulations"), the duration shall be from the year when the offering is completed to the 2 subsequent accounting years.
- Before publishing material information, holding press conferences regarding material information, or publicly announcing and filing financial reports in accordance with requirements, the TWSE primary listed company shall notify the lead securities underwriter, and may consult with the lead securities underwriter when necessary. The lead securities underwriter shall be obligated to faithfully maintain the confidentiality of any undisclosed information of the TWSE primary listed company that it has learned.
- When the lead securities underwriter makes a request to access or read relevant information in accordance with TWSE requirements or the stipulations of the mandate contract, the TWSE primary listed company shall cooperate with the request.
- When the lead securities underwriter assists the TWSE primary listed company in legal compliance pursuant to the mandate contract, it shall exercise the due care of a good administrator. If any matter attributable to the lead securities underwriter results in a breach of the mandate contract, the lead securities underwriter shall be held liable for damages for any injury caused to the TWSE primary listed company (including, but not limited to, any default penalty, change of trading method, suspension of trading, or delisting imposed on the TWSE primary listed company by the TWSE).