Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content

Title:

Supplementary Provisions to the Taiwan Stock Exchange Corporation Rules for Review of Securities Listings 

Amended Date: 2024.03.11 (Articles 6-2 amended,English version coming soon)
Current English version amended on 2023.09.05 
Categories: Primary Market > Review
Article 5
    The terms "parent" and "subsidiary" as used in the Rules are defined in accordance with International Financial Reporting Standard 10.
Data Source:Taiwan Stock Exchange - Rules & Regulations Directory
twse-regulation.twse.com.tw