| 4 |
With regard to securities that have been suspended of margin purchases and short sales because of the conditions described in Article 4, Paragraph 1, Subparagraph 4 of the Eligibility Standards, the issuer may submit an audited annual financial report, an audited semi-annual financial report (or auditor-reviewed semi-annual reports for primary listed companies), or an auditor-reviewed quarterly financial report (auditor's review is not required for primary listed companies) to apply for the resumption of margin purchasing and short selling. Upon receipt of the financial reports, the GTSM will disclose such information into the information system and conduct a review five days later. If the company is found to have maintained its net worth above the face value, or is no longer in cumulated deficits for those without a face value or with a face value other than NT$10, margin purchasing and short selling may resume from the fifth business day after the GTSM announces its findings. Companies that do not appeal to the suspension shall be re-assessed at the following dates. If the company is found to have maintained its net worth above the face value, or is no longer in cumulated deficits for those without face values or with face values other than NT$10, margin purchasing and short selling may resume from the second business day after the GTSM announces its findings.
- The GTSM conducts follow-up reviews of each company's latest audited annual financial statements on the fifth business day of the 4th month after the end of a fiscal year.
- The GTSM conducts follow-up reviews on each company's latest auditor-reviewed 1st-quarter financial statements (auditor's review is not required for primary listed companies) on the fifth business day of the 5th month after the end of a half fiscal year.
- The GTSM conducts follow-up reviews on each company's latest audited half fiscal year financial statements (or auditor-reviewed statements for primary listed companies) on the fifth business day of the 3rd month after the end of a half fiscal year.
- Where the laws have imposed other reporting deadlines with regard to the three financial statements mentioned above, the GTSM will conduct reviews on the fifth business day after such deadlines.
|
|