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Article 1     These Rules are adopted pursuant to Article 2 of the Contract for TPEx Trading of Securities, Article 2 of the Contract for TPEx Trading of Managed Stock, Article 2 of the Contract for TPEx Primary Listing of Stock of a Foreign Issuer, Article 2 of the Contract for TPEx Secondary Listing of Stock of a Foreign Issuer, Article 2 of the Contract for TPEx Trading of Taiwan Depositary Receipts, and Article 2 of the Contract for Over-the-Counter (OTC) Trading of Foreign Bonds.
Article 2     All filings of information with the Taipei Exchange (TPEx) via the internet information system by a TPEx listed company, or by a TPEx secondary listed company that issues stock or Taiwan Depositary Receipts (TDRs), and all required disclosures of information on the website of a TPEx listed company, shall be done in full compliance with these Rules. Except where otherwise provided by laws and regulations, the provisions regarding TPEx listed companies in these Rules shall apply to TPEx primary listed companies.
Article 3      The information that a TPEx listed company is required to file regularly with the TPEx and the deadlines for filing the information are as follows:
  1. The electronic versions of financial reports, the XBRL(eXtensible Business Reporting Language) format of financial reports, balance sheet, statement of comprehensive income, cash flow statement, statement of changes in equity, CPA audit or review report, name of attesting CPA, and matters disclosed in the notes to the financial report: The deadlines shall be the same as those for the public disclosure and filing of the financial report for each quarter pursuant to laws and regulations. A TPEx listed company that has issued securities outside of the Republic of China (ROC) shall simultaneously file the English language version of the CPA audit or review report and the name of the attesting CPA (the English name registered on the passport).
  2. (Deleted)
  3. (Deleted)
  4. Information on business volume and unaudited income: Information on business volume for the preceding month shall be filed by the tenth day of each calendar month. If the TPEx listed company voluntarily makes public disclosure of statistical summaries of operating revenues for all goods and business, it shall file such information for the preceding month by the 20th day of each calendar month and shall continue to do so until the end of the current fiscal year. If the TPEx listed company voluntarily discloses its unaudited income, it shall file the information by the end of the month following the close of the current month (or quarter), and shall continue to publicly disclose the information until the end of the current fiscal year. Yearly unaudited income information may be filed within 45 days after the end of the current fiscal year. The unaudited income information shall include the unaudited operating income and income before tax up to the current month (quarter). If the difference between the accumulated amount of the unaudited income before tax in any quarter or any fiscal year and the amount audited (reviewed) by the CPA is 20 percent or more, the reason for the difference shall be filed within 2 business days after the deadline for public disclosure of the financial report for the given quarter or fiscal year.
  5. Table of limit amounts and itemized details of loans of funds and endorsements and guarantees of the GTMS listed company and its subsidiaries: By the tenth day of each month, file the information for the preceding month.
  6. Explanation of any significant change in financial ratios, financial analysis data: The deadline shall be the same as for public disclosure and filing of the annual financial report pursuant to laws and regulations.
  7. A TPEx listed company that has invested in the Mainland Area shall file information on its Mainland Area investments: The deadlines shall be the same as those for the public disclosure and filing of the financial reports for each quarter pursuant to laws and regulations.
  8. When a TPEx listed company carries out a cash capital increase, issues corporate bonds, or privately places securities, it must file a quarterly fund utilization statement within 10 days after the close of each quarter after receiving effective registration for the capital increase plan or collecting in full the share money (subscription price) of the private placement.
  9. A TPEx listed company that offers and issues or privately places domestic corporate bonds shall report any changes during the preceding month within 10 days of the close of each month.
    A TPEx listed company that offers and issues or privately places overseas stocks, depositary receipts, or corporate bonds shall file a report of any changes up to the 15th day of the month by the 20th day of the same month, and shall additionally file a report of any changes up to the end of the given month within 5 days after the end of that month.
    For a TPEx listed company that offers and issues or privately places corporate bonds: (1) During the duration of the corporate bonds from the issuance date to the maturity date, the unaudited figures for the preceding quarter shall be input within one month after the end of each quarter, while unaudited yearly figures shall be input within 45 days after the end of the fiscal year. The finalized figures shall be input when the CPA-audited or CPA-reviewed financial report is input. (2) During the period within the duration of corporate bonds beginning 1 year prior to maturity or the date on which creditors may redeem the bonds, the unaudited figures for the preceding month shall additionally be input by the end of each month. (3) An issuer of corporate bonds, during the period within the duration of the bonds beginning 6 months before their maturity or the date on which creditors may redeem the bonds, shall input by the tenth day of each month information on the sources of and related explanations regarding the funds raised and kept in custody for redemption of the corporate bonds as required under Article 248, paragraph 1, subparagraph 5 of the Company Act.
  10. Information regarding appointment or dismissal, or changes in shareholding, or creation or release of pledges on shareholding, of directors, supervisors, managerial officers, and greater than 10 percent shareholders (hereinafter "insiders"), and related persons thereof: (1) Any new appointment or dismissal of persons under this subparagraph shall be filed by the company within 2 days after occurrence of the fact; (2) the information on any changes in shareholding in the previous month of persons under this subparagraph shall be filed by the 15th day of each month; (3) the information on any creation or release of pledge shall be filed by the company within 5 days after the creation or release of the pledge.
  11. "Related persons" in this subparagraph includes the spouses and minor children of insiders and any persons in whose name an insider holds stock.

  12. A TPEx listed company that has invested in an overseas subsidiary shall file information on its overseas subsidiary investments: The deadlines shall be the same as those for the public disclosure and filing of the financial reports for each quarter pursuant to laws and regulations.
  13. Financial information: The company shall file information for the preceding month by the end of each month.
  14. Relevant information on the TPEx listed company and the corporate group to which it belongs: The company shall report this information by the deadline for submission via mail of each quarterly financial report; information on any increases, decreases, or other changes in the company’s affiliated enterprises shall be input within 2 days of the change.
  15. Annual information on the numbers of employees and employee benefits expenditures for ROC TPEx listed companies: The information shall be reported within 3 months after the conclusion of the fiscal year.
  16. Consolidated balance sheet and consolidated statement of comprehensive income covering the TPEx listed company's affiliates, and the CPA's secondary review report: The deadline shall be the same as that for the public disclosure and filing of the annual financial report pursuant to laws and regulations.
  17. Table of maximum number of shares and monetary amount thereof that the TPEx listed company can buy back: Input within 1 day after the deadline for filing each quarterly financial report; shipping enterprises that are exempted from preparing financial reports for the first and third quarters are requested to input the data from the financial report for the most recent period duly reviewed by a CPA.
  18. Information on derivatives trading engaged in by the TPEx listed company and by any of its subsidiaries whose shares have not been publicly issued domestically: By the tenth day of each calendar month, file the information for the preceding month.
  19. A TPEx listed company that issues employee stock option certificates shall report: (1) Information on executed and unexecuted employee stock option certificates for the preceding fiscal year; (2) names, stock option certificates acquired, and an aggregate summary of the subscription status of domestic and foreign managerial officers and department or branch institution supervisors who obtained stock option certificates during the preceding fiscal year and at any time prior to the end of the preceding year; (3) apart from the personnel in item (2), for domestic and foreign personnel who rank among the top ten in terms of the number of shares to which they have subscription rights through employee stock option certificates acquired during the preceding fiscal year, the names of the personnel, the stock option certificates acquired during the preceding fiscal year and at any time prior to the end of the preceding year, and an aggregate summary of the subscription status: report within 15 days of the close of each fiscal year; (4) status of subscription of stock option certificates by domestic and foreign managerial officers and department and branch office chiefs: file the information for the preceding quarter within 10 days after the close of each quarter
  20. Where any director, supervisor, or major shareholder holding 10 percent or more of a TPEx listed company is a juristic person, information on the directors, supervisors, and major shareholders holding 10 percent or more of such juristic person: Report the information on any changes by 31 July of each year.
  21. Information on the main current positions and main experience of any independent directors of the TPEx listed company, and whether they serve as a director or supervisor in any other company(ies), and the board meeting attendance (or attendance in a non-voting capacity) and continuing education record of all directors and supervisors: By the 15th day of each month, file the information on any changes for the preceding month.
  22. A TPEx listed company that issues securities domestically or overseas shall report its Declaration of Conversion, Exchange, or Exercise of Warrant Rights of Domestic (Overseas) Securities: Report the information for the preceding month by the 5th day of each month.
  23. Distribution of employee compensation to managerial officers: Report distributions for the most recent fiscal year within 1 month after the close of each business year.
  24. Information on the top ten suppliers/customers of goods of the TPEx listed company: The deadlines shall be the same as those for the public disclosure and filing of the financial reports for each period pursuant to laws and regulations.
  25. Basic data on the industrial classification of the TPEx listed company: The deadlines shall be the same as those for the public disclosure and filing of the financial reports for each period pursuant to laws and regulations.
  26. (Deleted)
  27. Information on the remuneration of directors and supervisors: By the deadline for publishing and filing annual financial reports under the law, file the information on remuneration paid to directors and supervisors for the most recent fiscal year; provided, that if the figure filed for any employee compensation for distribution to directors is a proposed figure, the actual figure shall separately be filed within 10 days after the close of the fiscal year.
  28. Information on the liability insurance that the TPEx listed company enrolls for its directors and supervisors: The insurance enrollment of the previous year shall be filed by the 15th day after the close of each fiscal year.
  29. Important trading information between the TPEx listed company and related parties: By the end of the following month file the acquisition or disposal of assets, purchases of goods, sales of goods, receivables, and payables between the TPEx listed company and related parties, after offsetting the transactions between the parent and the subsidiaries, as of the preceding month. If the discrepancy between the cumulative amount filed for each quarter and the amount as audited (reviewed) by the CPA reaches 20 percent and exceeds NT$10 million, the reason for the discrepancy shall also be filed within 15 days after the deadline for the public disclosure of the financial report for the current quarter.
  30. Information on the annual internal control system statement: The internal control system statement shall be filed within 3 months after the close of the business year.
  31. Monthly report on the liquidity of stocks in the ROC of a foreign issuer that is a TPEx primary listed company, and monthly report on the liquidity of bonds in the ROC of a foreign issuer: By the tenth day of each calendar month, file the information for the preceding month.
  32. Information on a change in managerial control: in the event of either of the following circumstances specified in the Determination Standards for Article 12-1, paragraph 1, Subparagraph 17 of the TPEx Market Rules: (1) if there is a change in managerial control without any material change in the scope of business, then for two years beginning from the quarter in which the change in managerial control occurs, by the end of each month, file the status of changes in the unaudited operating information for the preceding month; (2) if there is a change in managerial control and also a material change in the scope of business, then by the end of each month, file the unaudited ratio of net income before tax to share capital for the preceding month, and continue to make such public disclosure until compliance is achieved with Article 12, paragraph 4, subparagraph 5, or Article 12-1, paragraph 2, subparagraphs 3 or 4. of the TPEx Market Rules.
  33. Employee benefit policies and measures to safeguard employee interests: shall be filed within 4 months after the close of the fiscal year.
  34. A corporate social responsibility report and the link to such report on the company website: shall be filed within the deadline as specified in the Regulations Governing Preparation and Filing of Corporate Social Responsibility Reports by TPEx Listed Companies. When any content in the above-mentioned report or the link to the company website is changed, input the changed data within 2 days after the fact of the change occurs.
  35. Any other information required on any matter as specified in a public announcement or notice by the TPEx shall be filed within the prescribed deadline.
     The information that a TPEx listed company is required to file on an irregular basis with the TPEx and the deadlines for filing the information are as follows:
  1. Financial forecast information: Public disclosure and filing obligations are the same as are set forth in the Criteria Governing the Public Disclosure of Financial Forecast Information by Public Companies adopted by official letter of the competent authority.
  2. Public disclosure and filing of the date of holding a shareholders meeting: Shall be filed with the TPEx at least 12 trading days before the date of suspension of changes to entries in the shareholders' register. However, if there exists any circumstance referred to in Article 10, paragraph 3 of the TPEx Market Rules, for which the reason has been stated in a public announcement, the company may make a supplementary public announcement with respect to the amount of dividends and bonuses to be distributed or rights to be allocated at least 40 days prior to the date of the shareholders meeting. If, based on the laws and regulations of the country of its registration, a TPEx primary listed company is unable to deliver notices of the convening of the shareholders meeting more than 30 days before the meeting, it shall make a supplementary public announcement at the latest 31 days before the date of the shareholders meeting. In addition, a company whose fiscal year is the calendar year shall by the 15th day of March each year, and a company whose fiscal year is not the calendar year shall within 75 days after the end of each fiscal year, preliminarily proceed to file the date for holding of the regular shareholders meeting for the current year, and if after filing there is any change to the date on which the meeting is to be held, shall change the filed date before the public disclosure and filing of the regular shareholders meeting.
  3. Dividend distributions for the current fiscal year: Input 2 hours before the opening of trading hours on the business day next following, [respectively], the passage of the proposal by the board of directors and ratification by the shareholders meeting.
  4. Public disclosure and filing of the record date determined by the company for distribution of dividends, bonuses or other benefits, and the date for distribution of cash dividends: Shall be filed with the TPEx at least 12 trading days before the date of suspension of changes to entries in the shareholders' register. For a cash capital increase, the public disclosure and filing shall first be conducted at the above-mentioned time, and the subscription price per share shall be input in a supplementary manner within one day after close of market on the sixth business day before the ex-rights date.
  5. Basic company information and capital formation process of the TPEx listed company: Input within 2 days after a change in basic company information or completion of capitalization amendment registration.
  6. Capital increase or issuance of corporate bonds: Basic information on the capital utilization plan, items of the plan, and utilization benefits shall be input within 1 day after effective registration, and any change in relevant information shall be filed within two days from the date of change.
  7. Private placement of securities: (1) Relevant information shall be reported within 2 days following the resolution by the board of directors. (2) Relevant information shall be reported within 2 days following the actual price determination date of the placement and within 15 days following the date for completed payment of the share money or subscription price. (3) When a placee is a company insider, and sells his or her company shares within 3 months either before or after the date for completed payment of the share money or the subscription price, the related information shall be reported within either 15 days after the date for completed payment or within 2 days after the sale occurs.
    Offering and issuance or private placement of corporate bonds: The bond issue information and the plan for raising funds for redemption of the corporate bonds and the method of their custody as required by Article 248, paragraph 1, subparagraph 5 of the Company Act shall be reported within 2 days after the completion of capital raising through the offering or within 15 days after the date for completed payment of the share money or the subscription price of the private placement.
  8. Material information falling within the scope of the provisions of the TPEx Procedures for Verification and Disclosure of Material Information of TPEx Listed companies shall be input by the deadlines set forth in those Procedures.
  9. Table of overseas Chinese and foreign investment and shareholding: Input at the time of (1) distribution of shares for capital increase, (2) private placement or public issuance of overseas depositary receipts (including new and old shares), overseas convertible bonds, and securities with warrants or overseas stock, (3) capital reduction, (4) merger or consolidation, (5) public tender offer, (6) issuance of employee bonus shares, transfer of treasury stock, or issuance of subscription warrants to foreign employees by a TPEx listed company, (7) initial TPEx listing or TPEx listing upon conversion into a newly incorporated company, (8) holding of a regular shareholders meeting; the deadlines for filing of each item shall be as prescribed under the filing procedures for overseas Chinese and foreign investment and shareholdings.
  10. Information on changes in convertible corporate bonds, exchangeable corporate bonds, and certificates carrying rights to convert bonds of the TPEx listed company into shares: Input at the time of initial TPEx listing of the convertible corporate bonds or exchangeable corporate bonds, the going ex rights of stocks underlying the exercise of convertible or exchangeable corporate bonds, adjustment of the conversion or exchange price, and termination of TPEx listing of certificates carrying rights to convert bonds of the TPEx listed company into shares.
  11. Matters required to be publicly disclosed and filed pursuant to the provisions of the competent authority's Regulations Governing Share Repurchase by Exchange Listed and TPEx Listed Companies. In the event of a repurchase of shares for the purpose of transferring them to employees under Article 10 or 10-1 of the Regulations Governing Share Repurchase by Exchange Listed and TPEx Listed Companies, then additionally, on the business day before book-entry transfer is carried out with the central securities depository, input the basic information on the transfer to employees, as well as the summary information including the names and the numbers of shares subscribed by the managerial officers and the top 10 employees other than managerial officers.
  12. Table of shareholding dispersion of the TPEx listed company and shareholder meeting minutes: Input within 20 days after the regular shareholders meeting or special shareholders meeting.
  13. Issuance of employee stock option certificates: (1) Basic information shall be input on the day following the day of receipt of effective registration from the competent authority; (2) information on the total number of shares for which the employee stock option certificates are issued, and the aggregated information on the names of domestic and foreign managerial officers and department and branch office chiefs who have obtained stock option certificates, and the stock option certificates obtained thereby, shall be input on the day of issuance and on the day following the time of expiration of the issuance period; (3) Any change in issuance information shall be input on the following day after the change. (4) within 2 days after the day on which the board of directors resolves to buy back shares for purposes of exercise of employee stock option certificates, the company shall input the anticipated cost of acquiring the shares, the difference between the price of employee subscription to the shares and the cost of the company’s acquisition of the shares, and the impact on shareholders' equity.
  14. Issuance of new restricted shares for subscription by employees: (i) On the day following the day of receipt of effective registration from the competent authority, the company shall input the main content of the issuance rules and a description of the possible dilution of shareholders equity; (ii) on the day following the day of issuance of the new shares, the company shall input the information on the issue; (iii) on the day following the time when employees meet the vesting conditions, the company shall input the information on the release of the restrictions on the new employee shares; (iv) on the day following any recall or repurchase of the shares, the company shall input the information on the recall or repurchase.

  15. Explanatory chart of changes in major subsidiaries: The reason for the change shall be input within 2 days after the actual date of the change; the chart and related evidentiary documents shall be submitted to the TPEx within 5 days for filing.
  16. Financial or business information disclosed in an investor conference: (1) For an investor conference that is held or participated in before the start of trading hours or during trading hours on the given day, the complete financial or business information shall be input, during non-trading hours before the conference, into the Internet information reporting system designated by the TPEx, and for any other it shall be done no later than on the current day after the conference. The Chinese and English content for the relevant information shall simultaneously be input. (2) For an investor conference that is held on multiple days in multiple sessions, where the content is the same, only the information for the first session is required to be filed, and the filing deadlines are the same as those specified above. (3) For any investor conference held domestically by the company itself, a link to a complete audiovisual record of the conference shall without exception be input, 2 hours before the start of trading hours on the next business day following the conference, into the Internet information reporting system designated by the TPEx, and the relevant audiovisual files shall be kept for at least 1 year; if the conference is held before the start of trading hours or during trading hours on the given day, the complete audiovisual information also shall be simultaneously provided for real-time reception by the public.
  17. Relevant information on related parties of directors, supervisors, the general manager, and financial accounting officers of the company: Input within 20 days after the regular shareholders meeting and within 2 days after any change in any of the above personnel.
  18. Filing of electronic files of relevant content of shareholder' meeting agenda handbooks: 30 days before convening a regular shareholders meeting or 15 days before a special shareholders meeting, the company shall file the electronic files of the shareholders meeting announcement, proxy form, and background and explanatory materials relating to proposals for ratification, matters for deliberation, election or dismissal of directors or supervisors, and other matters on the shareholders meeting agenda; 21 days before convening the regular shareholders meeting, or 15 days before convening the special shareholders meeting, it also shall file the electronic files of the shareholders meeting agenda handbook and supplementary meeting materials. If, however, a TPEx primary listed company, based on the laws and regulations of the country or place of its registration, is unable to deliver the shareholders meeting announcement for a regular shareholders meeting 30 days before the meeting, then it shall file electronic versions of the shareholders meeting announcement, proxy form, and background and explanatory materials relating to proposals for ratification, matters for deliberation, election or dismissal of directors or supervisors, and other matters on the shareholders meeting agenda by the latest date for issuance of shareholders meeting announcements under TPEx rules, and on the date on which the shareholders meeting announcements are issued, it shall file the electronic versions of the shareholders meeting handbook and supplementary meeting materials.
  19. (Deleted)
  20. Any matter required to be publicly disclosed and filed pursuant to Article 24, 30, or 31 of the Regulations Governing the Acquisition and Disposal of Assets by Public Companies or Article 22 or 25 of the Regulations Governing Loaning of Funds and Making of Endorsements/Guarantees by Public Companies adopted by the competent authority. Any such matter meeting the requirements for disclosure under the Taipei Exchange Procedures for Verification and Disclosure of Material Information of Companies with TPEx Listed Securities shall be filed within the time limit set forth in Article 6 of those Procedures; any other such matter shall be filed within the time limit set forth in the aforesaid Regulations Governing the Acquisition and Disposal of Asssets.
  21. Information on the acquisition or disposal of privately placed securities by the TPEx listed company or a subsidiary thereof: Input by the filing deadlines set forth in Article 6 of the TPEx Procedures for Verification and Disclosure of Material Information of Companies with TPEx Listed Securities.
  22. Information on the establishment of a functional committee pursuant to the Securities and Exchange Act: (1) The establishment or abolishment of a functional committee. (2) Any appointment (election) or change of committee members. (3) The adoption of related rules or regulations and any changes to them. Information on (1) through (3) above shall be input within 2 days after the change. (4) Information on the operational status of the functional committee shall be filed by the 15th day of the month following its first convening.
  23. Correction or supplementation of financial reports: Matters that shall be corrected or supplemented in the CPA audited or reviewed financial reports that have been publicly disclosed and filed by the TPEx listed company shall be disclosed to the investors; if the requirement for a restatement of the financial report under Article 6 of the Securities and Exchange Act Enforcement Rules is not yet met, input relevant information within 2 days after the occurrence of the fact.
  24. Information on convening a shareholders meeting to nominate candidates for director and supervisor (including independent director): (1) Prior to the date of suspension of changes to the shareholders register, the acceptance of nominations, review standards, and working procedures shall be publicly announced. (2) Within 2 days after the final day of the period for acceptance of nominations, a roster of candidates shall be publicly announced. (3) Within 2 days after the resolution by the board of directors, 40 days prior to a regular shareholders meeting, or 25 days prior to a special shareholders meeting, whichever is earliest, the results of the board of directors' review, a roster of the candidates, and the reasons why any nominee has not been listed as a candidate shall be publicly announced. (4) Election results shall be announced within 2 days following the election.
  25. Information on relevant procedures for convening a regular shareholders meeting to handle shareholder proposals: (1) Prior to the date of suspension of changes to the shareholders register, the introduction of proposals, review standards, and working procedures shall be publicly announced. (2) Within 2 days after the final day of the period for introduction of proposals, the content of any proposals shall be publicly announced. (3) Within 2 days after the resolution by the board of directors or 30 days prior to a regular shareholders meeting, whichever is earliest, the results of the board of directors' review of proposals and the reasons why any proposal has not been listed in a motion for consideration shall be publicly announced. (4) Within 2 days after the regular shareholders meeting, the status of resolutions shall be publicly announced.
  26. Electronic version of the annual report to shareholders and information on the relationships between the ten largest shareholders as listed on the annual report: To be filed seven days before the date on which the regular shareholders meeting is convened.
  27. The agenda of a shareholders meeting: Submit within 2 days following the termination of the shareholders meeting.
  28. Information on the internal control special audit report: When a CPA is engaged to conduct a special audit of internal controls upon an order of the competent authority or at the request of the TPEx, the audit report shall be filed within 2 days after it is obtained.
  29. Perform public disclosure and filing as required by the Regulations Governing Public Tender Offers for Securities of Public Companies promulgated by the competent authority.
  30. Information on accounting changes to be filed pursuant to the applicable regulations governing the preparation of financial reports adopted by the competent authority for the relevant industry: Input 2 hours before the beginning of trading hours on the first business day following the passage of accounting changes by resolution of the board of directors. If the accounting changes have not been approved by the competent authority, filing shall be made 2 hours before the beginning of trading hours on the first business day following the receipt of notification from the competent authority. In the case of an issuer whose shares have no par value or a par value other than NT$10, for the calculation of the aforesaid paid-in capital, 2.5 percent of the net worth shall be substituted.
  31. The matters required to be filed and publicly announced pursuant to Article 7, paragraph 1 of the Business Mergers and Acquisitions Act, and Article 7, paragraph 4 of the Regulations Governing the Establishment by Public Companies of Special Committees for Mergers and Acquisitions and Related Matters: Shall be filed within the deadlines set out in the aforesaid Act and Regulations.
  32. Information on employee compensation and compensation of directors and supervisors: Shall be filed within 2 days after the resolution by the board of directors' meeting. If the company does not have any profits or balance for distribution after deducting accumulated deficits from profits, and there is no resolution by the board of directors' meeting, it shall be filed within 2 days after the approval by the board of directors of the annual financial report. If there is any discrepancy between such value and the estimated figure for the year these expenses are recognized, the discrepancy, its cause, and the status of treatment shall be disclosed within 2 days after the resolution by the board of directors' meeting or the announcement of the annual financial report.
  33. Any other information required on any matter as specified in a public announcement or notice by the TPEx shall be filed within the prescribed deadline.
    The terms "major subsidiary" and "subsidiary" in these Rules shall be construed, mutatis mutandis, in accordance with the provisions of the Procedures for Verification and Disclosure of Material Information of TPEx Listed Companies.
    In addition to complying with the preceding three paragraphs, a TPEx listed company shall also comply with the provisions of the Guidelines for Internet Reporting of Disclosed Information of Public Companies. A TPEx listed company that is an investment holding company or financial holding company shall also file the information on business volume of each subsidiary set forth in paragraph 1, subparagraph 4 on behalf of its subsidiaries that fall within the scope of Article 7 of the Procedures for Verification and Disclosure of Material Information of TPEx Listed Companies. A financial holding company shall file the periodically disclosed information set forth in paragraph 1, subparagraphs 8 and 9 on behalf of its subsidiaries in accordance with the applicable rules set out by the competent authority.
    A TPEx listed company that is a subsidiary of a parent company shall file the periodically disclosed information set forth in paragraph 1, subparagraphs 4, 8, and 9 on behalf of its parent that is neither TWSE-listed, nor TPEx-listed, nor registered as an Emerging Stock company. If the parent company is a foreign company, the information to be filed shall be the same as required for a foreign company issuing TDRs and the depositary bank therefor, and shall be filed by the TPEx listed company on behalf of the parent.
    When a TPEx primary listed company files the required information pursuant to paragraphs 1 and 2, it shall do so in accordance with the following rules:
  1. The above-mentioned content of the filing shall be made in Chinese, provided that it may be accompanied by an English version. A TPEx primary listed company may hire the litigious or non-litigious agent to handle information filing.
  2. (Deleted)
  3. The provisions regarding the filing of information on annual parent company only financial reports need not apply when a TPEx primary listed company files its financial information pursuant to paragraph 1, subparagraph 1.
  4. (Deleted)
Article 3-1     Issuers of TPEx traded corporate bonds (including ordinary corporate bonds, convertible corporate bonds, exchangeable corporate bonds, corporate bonds with warrants, and corporate bonds after the exercise or detachment of corporate bonds with warrants) and financial bonds shall input the relevant information into the TPEx-designated information reporting website within the time limits prescribed below and within the time specified by the TPEx:
  1. Bond issuance information and any change in that information: Issuance information files shall be established at least 3 business days before the date on which TPEx trading begins; after issuance, any change in that information shall be filed by the tenth day of each month.
  2. The resetting of the interest rate of floating rate bonds: After resetting, the most recently calculated interest rate shall be filed within the first business day after the date on which the interest rate was reset.
  3. A change in credit rating: Shall be filed on the first business day after the date the credit rating is changed.
  4. A change in the trustee, the composition of the security or collateral, or the guarantor: Shall be filed within 3 business days after the decision for the change.
  5. Interest and redemption payment operations conducted pursuant to the previously adopted issuance plan: Shall be filed 7 business days before the interest or redemption payment date.
  6. The prepayment of principal, retirement, or redemption before maturity, or any foreseeable change in the issuance balance not specified in the previously adopted terms and conditions of issuance for the corporate bonds: Shall be filed 7 business days before the change in issuance balance.
  7. The actual change, pursuant to the preceding subparagraph, in the issuance balance: Shall be filed within 1 business day after the actual change in issuance balance.
  8. When the issuer decides to exercise repurchase rights or when creditors may exercise early redemption rights: Shall be filed within the time limit specified in the issuance rules; if the issuance rules do not specify the relevant time limit, shall be filed within the next business day after the issuer decides to repurchase the bonds or no less than 10 business days before creditors may begin exercising early redemption rights.
  9. The bond's book closure period: Shall be filed no less than 12 business days before the beginning date of the bond's book closure period.
  10. The convening of a bondholders meeting and meeting resolution matters: Shall be filed within 2 business days after the receipt or sending of the bondholders meeting notification, and within 2 business days after a bondholder meeting resolution.
  11. A change of company name: Shall be filed within 30 days after the competent authority grants approval.
  12. When TPEx trading of the bonds is suspended or terminated:
    1. The termination of TPEx trading at maturity: Shall be filed in the period after the TPEx's public announcement of the termination of trading at securities firms' places of business and before the bond's maturity.
    2. If TPEx trading is terminated due to the repurchase, or redemption, of the full amount before maturity, or if the principal is repaid in full due to another factor: Shall be filed within 2 business days after the principal is repaid in full.
    3. The termination of TPEx trading when the full amount is converted to, exchanged or subscribed for, common shares: Shall be filed within 2 days after the full amount is converted, exchanged, or subscribed.
    4. The suspension or termination of TPEx trading: Shall be filed within 3 business days beginning from the date on which the notice from the TPEx is received.
  13. Bonds are converted from certificated to uncertificated form: Shall be filed within 2 days beginning from the date of actual occurrence.
  14. When bonds that are not TPEx listed are issued, the issuance information of those bonds: Shall be filed within 30 days after the bonds are issued.
  15. Status of bond conversions, exchanges, and subscriptions: Information for the preceding month shall be filed by the 5th day of each month.
  16. Matters regarding convertible and exchangeable corporate bonds and corporate bonds with warrants that may be converted into, exchanged for, or used to subscribe common shares: Shall be filed no less than 12 business days before the date on which conversion, exchange, or subscription may begin.
  17. The first actual submission of an application by a holder of convertible or exchangeable corporate bonds or corporate bonds with warrants to convert into, exchange for, or subscribe to common shares: Shall be filed on the day that the creditor's application is accepted for processing.
  18. The period during which bond conversion, exchange, or subscription is suspended: Shall be filed 12 business days before the scheduled book closure date for stocks for the convening of a regular or special shareholders meeting; or shall be filed 20 business days before the book closure date for the issuance of bonus shares, the distribution of cash dividends, the subscription of new shares resulting from a cash capital increase, or other book closure date pursuant to law.
  19. Adjustment of the conversion, exchange, or subscription price: Shall be filed within the next business day after the issuer's decision to either adjust or not adjust the conversion price.
  20. Information regarding bondholder rights and obligations: Shall be filed on the business day following the actual date of occurrence, unless otherwise provided by relevant act or regulation.
Article 3-2     An issuer of TPEx traded financial asset securitization beneficial securities, asset-backed securities (ABS), or real estate asset trust ("REAT") beneficial securities shall input the relevant information into the TPEx-designated information reporting website within the time limits prescribed below:
  1. The issuance information regarding beneficial securities and asset backed securities and any change in that information: Issuance information files shall be established not less than 1 business day before the date on which TPEx trading begins, and after issuance, changes to that information shall be filed by the tenth day of each month.
  2. Resetting of the interest rate for floating rate beneficial securities or asset-backed securities: The most updated interest rate calculation shall be filed within 1 business day after the date on which the interest rate is reset.
  3. Interest and redemption payment operations conducted pursuant to the previously adopted issuance plan: Shall be filed 7 business days before the interest and redemption payments dates.
  4. A change in credit rating: Shall be filed on the next business day after the date on which the credit rating changes.
  5. Prepayment of principal, retirement, or redemption before maturity, or any foreseeable change in the issuance balance not specified in the issuance terms and conditions previously adopted by the issuer: Shall be filed 7 business days before the change in issuance balance.
  6. The actual change in the issuance balance pursuant to the preceding subparagraph: Shall be filed within the next business day after the actual change in issuance balance.
  7. Any change to the asset trust securitization or asset securitization plan, or the REAT plan: Shall be filed within the next business day after the resolution or after the Competent authority grants approval or the filing becomes effective.
  8. Convening of a meeting of beneficial owners or holders of asset-backed securities, and meeting resolution matters: Shall be filed 12 business days before the date on which the meeting is convened, and within 1 business day after a meeting resolution, respectively.
  9. When TPEx trading of beneficial securities or asset-backed securities is suspended or terminated:
    1. If TPEx trading is terminated due to full repayment of principal at maturity, or repurchase or redemption of the full amount before maturity, or full repayment of principal due to other factor: Shall be filed within 2 business days after receipt of the TPEx notification of approval to terminate TPEx trading.
    2. Suspension or termination of TPEx trading of beneficial securities or asset-backed securities: Shall be filed within 3 business days after the date on which the notice from the TPEx is received.
  10. A change of company name: Shall be filed within 30 days after approval by the Competent authority.
  11. Information regarding the rights and obligations of beneficial security and asset-backed security holders: Shall be filed on the next business after the actual date of occurrence, unless otherwise provided by relevant act or regulation.
  12. Information regarding the asset pool: Shall be filed within 5 business days after each payment date; if no payment is executed in a given month, it shall be filed by the tenth day of the following month.
    1. If the type of asset pool is vehicle loans, house mortgages, claims under leases, credit cards, receivables, bonds, or securities loans, the following items shall be filed:
      1. Interest and redemption payment for beneficial securities.
      2. Principal balance.
      3. Analysis of the nature of the principal balance.
      4. Interests.
      5. Whether there are any accounts with non-performing loans and the history of receivables.
    2. If the type of asset pool is business loans, in addition to the above-mentioned items, the "top 10 clients whose corporate loans accounts for 5 percent or more of the total loans."
    3. If the type of asset pool is other loans or trust beneficial interests, the following items shall be filed:
      1. Interest and redemption payment for beneficial securities.
      2. Principal balance.
      3. Analysis of the nature of the principal balance.
      4. Interests.
    4. If the type of asset pool is real estate, or real estate-related rights, the following items shall be filed:
      1. Interest and redemption payment for beneficial securities.
      2. Lease status.
      3. Top 10 leasing clients.
Article 3-3     An issuer of TPEx traded company warrants shall input the relevant information into the TPEx-designated information reporting website by the deadlines specified below:
  1. Warrant issuance information and any change in that information: Issuance information files shall be established at least 3 business days before the date on which TPEx trading begins; after issuance, any change in that information shall be filed by the tenth day of each month.
  2. A change of company name: Shall be filed within 30 days after the competent authority grants approval.
  3. Upon suspension or termination of TPEx trading of company warrants:
    1. The termination of TPEx trading at expiration: Shall be filed in the period after the TPEx's public announcement of the termination of trading on the TPEx market and before the expiration of the company warrants.
    2. If TPEx trading is terminated due to the subscription of the full quantity of the common shares: Shall be filed within 2 business days after the date on which the full quantity has been subscribed.
    3. When application is made to the TPEx for termination of TPEx trading once the balance outstanding is lower than 10 percent of the total amount originally issued: Within 2 days after receipt of notice from the TPEx.
  4. The first actual application by a holder of company warrants for exercise for subscription of common shares: Shall be filed on the day that the holder's application is accepted for processing.
  5. Company warrant subscription status: The information for the preceding month shall be filed by the fifth day of each month.
  6. Period during which company warrant subscription is suspended: Shall be filed 12 business days before the scheduled book closure date for stock for the convening of a regular or special shareholders meeting; or shall be filed 20 business days before the book closure date for the issuance of bonus shares, the distribution of cash dividends, the subscription of new shares resulting from a cash capital increase, or other book closure date pursuant to law.
  7. Adjustment of the subscription price: Shall be filed within the next business day after the issuer's decision to either adjust or not adjust the subscription price.
  8. Information regarding the rights and obligations of company warrant holders: Shall be filed on the business day next following the actual date of occurrence, unless otherwise provided by relevant law or regulation.
Article 3-4     The disclosure of information in relation to NTD-denominated foreign bonds issued by an issuer whose stock or TDRs are neither listed on the TPEx nor on the TWSE is subject, mutatis mutandis, to the provisions of the TPEx Rules Governing Management of Foreign-Denominated International Bonds.
    The disclosure of information in relation to NTD-denominated foreign bonds issued by an issuer that does not meet the description in the preceding paragraph and is a TPEx (or TWSE) primary listed company or TPEx (or TWSE) secondary listed company is subject, mutatis mutandis, to the provisions of Article 3-1 of these Rules.
Article 3-5     Regularly published information that a TPEx secondary listed company issuing stock or TDRs is required to file with the TPEx and the deadlines for filing the information are as follows:
  1. Financial report and balance sheet, statement of comprehensive income, and statement of cash flows: Shall be publicly disclosed at the same time as is required by the laws and regulations of the home country or country of listing of the TPEx secondary listed company, provided that the annual data shall be publicly disclosed no later than 6 months after the end of each fiscal year; if the laws and regulations of the home country or country of listing of the foreign issuer do not provide for relevant requirement, and the foreign issuer voluntarily discloses its first and third quarter financial reports, it shall disclose in full the financial reports, and continue the disclosure during the listing period of the TDRs, and these reports shall also be publicly disclosed at the same time.
  2. Explanations of material changes in financial ratios and financial analysis data of the TPEx secondary listed company: Shall be input at the same time as the public disclosure of the annual financial report for the home country or country of listing.
  3. Information on juristic-person directors and supervisors, and major shareholders holding a stake of 10 percent or more, of the TPEx secondary listed company: Shall be input within 1 month after the regular or special shareholders meeting, provided that if an earlier deadline for public disclosure and filing is imposed under the laws and regulations of the home country or country of listing, public disclosure and filing with the TPEx shall be done at the same time as required by those laws and regulations.
  4. Information on the remuneration of directors and supervisors of the TPEx secondary listed company: Shall be input at the same time as the public disclosure of the financial report for the home country or country of listing.
  5. The closing price and trading volume on the foreign securities exchange or securities market of the securities represented by the TDRs, and the ROC's foreign exchange market interbank closing rate for the preceding business day: Shall be input on the "current (same) day" as the closing information for the foreign securities exchange or securities market.
  6. Number of units of TDRs redeemed after issuance: By the tenth day of each calendar month, file the information for the preceding month.
  7. A TPEx secondary listed company that offers and issues securities, with the exception of a domestic secondary public offering of stock or sponsored issuance of TDRs using shares that have already been issued and are held by its shareholders, shall, after obtaining effective registration, conduct the following matters: (1) Within 10 days after the end of each quarter, input the quarterly report on the plan for cash capital increase or sponsored issuance of TDRs and utilization of funds; (2) when any content is changed in the plan, input the changed data within 2 days after the change takes place; (3) when the plan is changed and within 10 days after the end of each quarter, request the original lead underwriter to provide evaluation opinion on progress in implementation of the funds utilization plan, the legitimacy of the purpose of the unused funds, and whether there has been any departure from the capital utilization plan.
  8. A TPEx secondary listed company that issues corporate bonds in the ROC, during the duration of the corporate bonds and within the period 6 months before the maturity date or the date on which creditors may redeem the bonds, shall input by the tenth day of each month the fund raising plan for redemption of the corporate bonds and the method of custody of the redemption funds, and the sources, and specific explanations thereof, of the funds needed to repay the corporate bonds.

  9. Where a TPEx secondary listed company issues overseas stocks, overseas depositary receipts, or overseas corporate bonds, a report shall be made by the 20th day of each month on any changes up to the 15th day of that current month, and an additional report shall be made within 5 days after the end of each month on any changes up to the end of the preceding month.
  10. Monthly Report on the Liquidity and Redemption of TDRs: By the tenth day of each calendar month, file the information for the preceding month.
  11. Information regarding other matters as announced or notified by the TPEx shall be filed by the prescribed deadline.
    Irregularly published information that a TPEx secondary listed company that issues stock or TDRs is required to file with the TPEx and the filing deadlines are as follows:
  1. Dividend distributions for the current fiscal year: Input 2 hours before the opening of trading hours on the business day next following, respectively, the passage of the proposal by the board of directors and ratification by the shareholders meeting of the foreign issuer.
  2. Capital formation process of the TPEx secondary listed company: Input within 1 day after completion of capitalization amendment registration in the home country or country of listing.
  3. Public disclosure and filing of acquisition or disposal of assets by the TPEx secondary listed company: Shall be publicly disclosed and filed at the same time as is required by the laws and regulations of the home country or country of listing of the TPEx secondary listed company.
  4. Public disclosure and filing of the holding of a shareholders meeting of the TPEx secondary listed company (including general meetings of beneficiaries): Shall be input at least 12 business days before the date of suspension of changes to entries in the shareholders' register or the register of holders of TDRs or bonds; the public disclosure and filing of special shareholders meeting shall be input at least 5 business days before the date of suspension of changes to entries in the register of holders; provided that if an earlier deadline for public disclosure and filing is imposed under the laws and regulations of the home country or country of listing, public disclosure and filing with the TPEx shall be done at the same time as required by those laws and regulations.
  5. Public disclosure and filing of the record date fixed by the TPEx secondary listed company for distribution of dividends, bonuses, or other benefits: Shall be input at least 12 business days before the date of suspension of changes to entries in the shareholders' register or the register of holders of TDRs or bonds, provided that if an earlier deadline for public disclosure and filing is imposed under the laws and regulations of the home country or country of listing, public disclosure and filing with the TPEx shall be done at the same time as required by those laws and regulations.
  6. Table of dispersion of shareholding or of TDRs of the TPEx secondary listed company: Shall be input within 20 days after the regular or special shareholders meeting, provided that if an earlier deadline for public disclosure and filing is imposed under the laws and regulations of the home country or country of listing, public disclosure and filing with the TPEx shall be done at the same time as required by those laws and regulations.
  7. Shareholders meeting annual report and meeting materials of the TPEx secondary listed company: Shall be disclosed at the same time as any deadline that is imposed for public disclosure and filing with the competent authority, securities exchange, or securities market under the laws and regulations of the home country or country of listing of the TPEx secondary listed company. The electronic files of the aforementioned annual report of the regular shareholders meeting shall be transmitted to the TPEx-designated information reporting website within the deadline fixed by the competent authority in the Table of Items that Foreign Securities Issuers are Required to Announce and File with the Securities and Futures Commission When Offering and Issuing Securities.
  8. Material information as regulated under the TPEx Procedures for Verification and Disclosure of Material Information of Companies with TPEx Listed Securities: The content or explanation of relevant information shall be input into the TPEx-designated information reporting website by the deadline required under those Procedures.
  9. Table of overseas Chinese and foreign investment and shareholding: Shall be input at the time of (1) distribution of shares for capital increase, (2) reissuance within the original authorized issuance amount, (3) capital reduction, (4) merger or consolidation, (5) bonus share distribution, (6) initial TPEx listing, (7) holding of a regular shareholders meeting. The deadlines for filing of each item shall be as prescribed under the filing procedures for overseas Chinese and foreign investment and shareholdings.
  10. Sponsoring the issuance of TDRs through cash capital increase: Input the plan's basic information for the filing of cash capital increase within 1 day after the approval by the competent authority, and update any changes to any relevant information in a timely fashion.
  11. Financial and business information disclosed in an investor press conference: A TPEx secondary listed company shall follow the procedures set out in Article 3, paragraph 2, subparagraph 14.
  12. Repurchase of TDRs by a foreign issuer: Shall be input within 2 days counting inclusively from the date of occurrence of the fact when the resolution is made to repurchase, when the repurchase period expires or the repurchase is completed, when the repurchased TDRs have cumulatively reached 2 percent of the total number of already issued TDRs, or when the number of outstanding units is less than 6 million units.
  13. Information regarding other matters as announced or notified by the TPEx shall be filed by the prescribed deadline.
    A TPEx secondary listed company that issues stock or TDRs shall, in accordance with paragraphs 1 and 2, input any of the aforementioned information into the TPEx-designated information reporting website. The content of the report may follow the scope permitted by the laws and regulations of the home country or country of listing. With the exception of the information that shall simultaneously be entered in both Chinese and English under subparagraph 11 of the preceding paragraph, the remaining content of the primary version of the report shall be in Chinese, to which an English version may additionally be attached. The TPEx secondary listed company may also authorize its agent in the Republic of China to handle the filing of information with the TPEx.
Article 4     A TPEx listed company shall report all relevant information pursuant to Article 3 to the TPEx via the Internet.
    The specific content of information filings pursuant to the preceding paragraph shall follow the filing format separately prescribed by the TPEx.
Article 4-1     A TPEx listed company shall establish a company website. The content of the website shall include a section dedicated to stakeholders.
Article 5     If any information filed by a company with TPEx listed securities is found to be erroneous, Article 6 of these Rules shall be followed, and the correct data shall be input to rectify the error immediately after receiving notice from the TPEx.
    There may not be any misrepresentation, nondisclosure, or misleading presentation in any information filed by a company with TPEx listed securities and publicly disclosed via a relevant information system of the TPEx or provided for the reference of the competent authority. In the event there is any misrepresentation, nondisclosure, or misleading presentation, the company with TPEx listed securities shall bear all responsibility.
    A company whose stock is being listed on the TPEx for the first time shall input the following data within 2 days after the TPEx listing date:
  1. Basic data of the company and its major subsidiaries.
  2. The relevant data specified in Article 3, paragraph 1, subparagraphs 1 and 4 and paragraph 2, subparagraph 3 of these Rules for the current fiscal year and the preceding 2 fiscal years.
  3. The relevant data specified in Article 3, paragraph 1, subparagraph 6 of these Rules for the preceding 2 fiscal years.
  4. The relevant data specified in Article 3, paragraph 1, subparagraphs 5, 7, 8, and 10 for the most recent quarter.
  5. The relevant data specified in Article 3, paragraph 2, subparagraph 1 of these Rules for the current fiscal year.
  6. The relevant data specified in Article 3, paragraph 1, subparagraph 11 of these Rules for the most recent month.
  7. The relevant data specified in Article 3, paragraph 1, subparagraph 18 and paragraph 2, subparagraph 11 of these Rules from the most recent meeting.
  8. Data on changes in shareholding of internal personnel for the 5 years prior to TPEx listing.
  9. The relevant data specified in Article 3, paragraph 1, subparagraph 19 of these Rules.
Article 6     If a TPEx listed company violates these Rules or discovers on its own after the filing deadline that the information filed was erroneous and applies to make corrections, the TPEx may impose a penalty of NT$10,000; provided, however, that if the error or omission was discovered by the competent authority, the TPEx, or an investor and is verified upon investigation, the TPEx may impose on a case-by-case basis a penalty of NT$30,000; provided, however, where the cumulative number of penalties within the most recent year has reached two or more (inclusive of the current penalty), a penalty of NT$50,000 will be imposed as the penalty for that instance. In the event of a violation that has been assessed by the TPEx and found to have a material impact on shareholders' equity or securities prices, a penalty of not more than NT$1 million may be imposed. In all instances the company shall furthermore be notified via letter to make supplementations or corrections within 2 business days after delivery of the letter. A company failing to make supplementations or corrections by the deadline shall be subject to a further penalty of NT$10,000 for each trading day beyond the deadline until the time of supplementation or correction; in serious cases, the TPEx may make dispositions pursuant to Article 12 or 12-1 of the TPEx Market Rules.
    Violation by a TPEx listed company, a TPEx primary listed company, or a TPEx secondary listed company that issues stock or TDRs, in the input of any information in the nature of material information shall additionally be handled pursuant to Article 15 of the TPEx’s Procedures for Verification and Disclosure of Material Information of Companies with TPEx Securities.
    The TPEx will disclose on the Market Observation Post System any penalty imposed on a TPEx listed company, TPEx primary listed company, or TPEx secondary listed company for a violation of these Rules.
Article 7     Under this System, 5 years of data are retained in principle; however, for cash capital increases and issues of corporate bonds, overseas depositary receipts, overseas corporate bonds, and overseas stock, 3 years of data are retained after completion of the plan.
Article 8     The TPEx may, as it deems necessary, set up a special area on its designated Internet information filing system, and publish thereon summarized financial information obtained from the information filed by TPEx securities companies, to bring the information to the attention of investors; the items of financial information to be so published shall be determined by the TPEx.
Article 9     These Rules, and any amendments hereto, shall be implemented upon approval and recordation by the competent authority.