Taiwan Stock Exchange - Rules & Regulations Directory

Article NO. Content

Title:

Taiwan Stock Exchange Corporation Directions for the Particulars to be Disclosed in Pro Forma Financial Statements Prepared by a Transferee Company of a Demerger in an Application for TWSE Listing 

Amended Date: 2024.01.12 (Articles 9 amended,English version coming soon)
Current English version amended on 2014.12.15 
Categories: Primary Market > Management > Information Disclosure
Article 6
    If a transferee company of a demerger is a newly established company, the preparation of the Pro Forma Financial Statements of the year of the record date for the spin-off shall consolidate the financial information of the spin-off department to which the spin-off company belongs from the beginning of the year until the record date for the spin-off and the financial information from the record date for the spin-off to the end of the year or the mid-term of the newly established company.
Data Source:Taiwan Stock Exchange - Rules & Regulations Directory
twse-regulation.twse.com.tw