Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
If the TWSE discovers, in reviewing the annual report of a TWSE listed company, that the report was not prepared in accordance with the Regulations Governing Information to be Published in Annual Reports of Public Companies, it shall issue a letter requiring the company to supplement or correct the report within five days after receipt of the letter, and to upload information relating to the supplementation or correction in the form of an electronic file to the TWSE-designated online information reporting system. the TWSE shall also treat the circumstance as an "other event having a material impact on shareholders' equity" and bring the matter to the attention of investors in accordance with the TWSE Procedures for Verification and Disclosure of Material Information of Companies with Listed Securities.