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Article NO. Content


Determination Standards for the Provisions of Article 50, Paragraph 1, Subparagraph 14, and Article 50-3, Paragraph 1, Subparagraph 11 of the Operating Rules of the Taiwan Stock Exchange Corporation  CH

Amended Date: 2021.03.31 (Articles 1, 2, 3 amended,English version coming soon)
Current English version amended on 2021.03.15 
Categories: Primary Market > Management > Auditing and Review
Article 4     When a listed company within the period stipulated by law submits its financial report to the TWSE, it shall submit the "Information Checklist of the Change in Business Scope" approved by a CPA along with the financial report.
    If a listed company experiences a change in control identified in Article 2, or if the Information Checklist stipulated in the preceding paragraph suggests there is a material change in the scope of business, the TWSE will disclose such change in the section "Change in Control and Business Scope" of the Market Observation Post System.