Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content

Title:

Guidelines Governing the Identification of Foreign Investment Holding Companies in Articles 26 and 27 of the Taiwan Stock Exchange Corporation Rules Governing Review of Securities Listings 

Amended Date: 2006.03.01 
Categories: Primary Market > Review
Article 3
    As shown in its consolidated financial statements, a foreign investment holding company shall have more than fifty percent of its operating income from its controlled companies in which the holding company holds more than fifty percent of the invested company's issued voting shares, and its investment in each of these controlled companies, on book value, shall account for more than fifty percent of both its noncurrent equity investment and shareholders' equity, and none of these controlled companies may specialize in investment.
Data Source:Taiwan Stock Exchange - Rules & Regulations Directory
twse-regulation.twse.com.tw