Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
A listed company to register with the competent authority the issuance of Depositary Receipts pursuant to Article 12-1 of the Overseas Regulation shall apply to the TWSE for an Consent to Issuance Eligibility with an application for eligibility (Attachment 1) accompanied by attachments submitted.
The deposit contract between a listed company and a depositary institution shall state the following:
- Procedures prescribed by the TWSE shall govern.
- Mainland Area investors applying for redemption of the original shares shall comply with the Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors.
- No person identified in Article 22-2 of the Securities and Exchange Act may issue Overseas Depositary Receipts pursuant to these Procedures.
- Regulations Governing the Offering and Issuance of Overseas Securities by Issuers § 12-1 (2021.03.29)
- Securities and Exchange Act § 22-2 (2021.01.27)