Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content

Title:

Taiwan Stock Exchange Corporation Guidelines Governing the Particulars to be Recorded in a Public Offering Prospectus for Call (Put) Warrants 

Amended Date: 2018.02.14 
Categories: Primary Market > Review
Article 10
    Particulars related to the underlying instrument shall include the following:
  1. Introduction of the underlying instrument. If the underlying instrument is a stock or depositary receipt, the company profile shall be provided; if the underlying instrument is an ETF, a futures ETF, or an offshore ETF, the name of the component companies of the fund, and the name of the tracked foreign futures index shall be indicated; if the underlying instrument is an index, its name shall be indicated; if the underlying instrument is a future, the specification of the futures contract shall be provided.
  2. Trade information on the underlying instrument. If the underlying instrument is a security, the trading volumes, highest and lowest prices, and monthly closing prices for the most recent year; if the underlying instrument is an index, the highest and lowest prices, and monthly closing indexes for the most recent year; if the underlying instrument is a future, the average daily volume each month for the preceding quarter, daily turnover of the preceding month, and open interest of the preceding day.
  3. If the underlying instrument is a stock or depositary receipt, the condensed balance sheets and statements of comprehensive income for the most recent two years.

Interpretation:

Data Source:Taiwan Stock Exchange - Rules & Regulations Directory
twse-regulation.twse.com.tw