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Article NO. Content


Regulations Governing the Applicable Scope of Special Circumstances for the Public Announcement and Filing of Financial Reports and Operational Status Reports by Public Companies  CH

Amended Date: 2021.04.21 
Article 5     An issuer may be exempt from public announcement and filing under Article 36, paragraph 1 of the Act under any of the following circumstances:
  1. The issuer has been ordered to dissolve or to undergo liquidation or bankruptcy proceedings by the competent authority of the relevant industry, or has been declared bankrupt by a court.
  2. The issuer is a foreign company, a company controlled by it, or a branch unit of a foreign financial institution and meets the conditions set by the competent authority, while ordinary corporate bonds issued by it have been approved for exchange listing or OTC trading by the Taiwan Stock Exchange or the Taipei Exchange.