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Article 4
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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.
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