Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges Article 19
A company-type stock exchange shall separately disclose in the notes to the financial reports information on the following events between the company-type stock exchange and its subsidiaries during the current period, and on parent-subsidiary transactions:1.Information on significant transactions:A.Lending funds to others.B.Providing endorsements or guarantees for others.C.Holding of securities at the end of the period (excluding the portion held due to investment in a subsidiary or an associate, and the portion held due to an interest in a joint venture).D.Aggregate purchases or sales of the same securities reaching NT$100 million or 20 percent of paid-in capital or more.E.Acquisition of real estate reaching NT$300 million or 20 percent of paid-in capital or more.F.Disposal of real estate reaching NT$300 million or 20 percent of paid-in capital or more.G.Purchases or sales of goods from or to related parties reaching NT$100 million or 20 percent of paid-in capital or more.H.Accounts receivable from related parties reaching NT$100 million or 20 percent of paid-in capital or more.I.Trading in derivative instruments.J.Others: The business relationship between the parent and the subsidiaries and between each subsidiary, and the circumstances and amounts of any significant transactions between them.2.Information on investees:A.If the company-type stock exchange directly or indirectly exercises significant influence or control over, or has a joint venture interest in, an investee company, it shall disclose information on the investee company, showing the name, location, principal business activities, original investment amount, shareholding at the end of the period, profit or loss for the period, and recognized investment gain or loss.B.The company-type stock exchange is exempted from the requirements of items A to D of the preceding subparagraph when the investee company it controls directly or indirectly is a financial, insurance, or securities enterprise.If the shares issued by a company-type stock exchange have a par value other than NT$10, for the calculation of a transaction amount of 20 percent of paid-in capital under subparagraph 1, items D to H of the preceding paragraph, 10 percent of the equity attributable to owners of the parent as stated in the balance sheet shall be substituted.
中文原文 公司制證券交易所財務報告編製準則第19條
財務報告附註應分別揭露公司制證券交易所及其各子公司本期有關下列事項之相關資訊，母子公司間交易事項亦須揭露：
一、重大交易事項相關資訊：
（一）資金貸與他人。
（二）為他人背書保證。
（三）期末持有有價證券情形（不包含投資子公司、關聯企業及合資權益部分）。
（四）累積買進或賣出同一有價證券之金額達新臺幣三億元或實收資本額百分之二十以上。
（五）取得不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（六）處分不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（七）與關係人進、銷貨之金額達新臺幣一億元或實收資本額百分之二十以上。
（八）應收關係人款項達新臺幣一億元或實收資本額百分之二十以上。
（九）從事衍生工具交易。
（十）其他：母子公司間及各子公司間之業務關係及重要交易往來情形及金額。
二、轉投資事業相關資訊：
（一）對被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露其名稱、所在地區、主要營業項目、原始投資金額、期末持股情形、本期損益及認列之投資損益。
（二）公司制證券交易所直接或間接控制之被投資公司，如屬金融業、保險業及證券業者，得免適用前款第一目至第四目規定。
公司制證券交易所股票每股面額非屬新臺幣十元者，前項第一款第四目至第八目有關實收資本額百分之二十之交易金額規定，以資產負債表歸屬於母公司業主之權益百分之十計算之。
一、重大交易事項相關資訊：
（一）資金貸與他人。
（二）為他人背書保證。
（三）期末持有有價證券情形（不包含投資子公司、關聯企業及合資權益部分）。
（四）累積買進或賣出同一有價證券之金額達新臺幣三億元或實收資本額百分之二十以上。
（五）取得不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（六）處分不動產之金額達新臺幣三億元或實收資本額百分之二十以上。
（七）與關係人進、銷貨之金額達新臺幣一億元或實收資本額百分之二十以上。
（八）應收關係人款項達新臺幣一億元或實收資本額百分之二十以上。
（九）從事衍生工具交易。
（十）其他：母子公司間及各子公司間之業務關係及重要交易往來情形及金額。
二、轉投資事業相關資訊：
（一）對被投資公司直接或間接具有重大影響、控制或合資權益者，應揭露其名稱、所在地區、主要營業項目、原始投資金額、期末持股情形、本期損益及認列之投資損益。
（二）公司制證券交易所直接或間接控制之被投資公司，如屬金融業、保險業及證券業者，得免適用前款第一目至第四目規定。
公司制證券交易所股票每股面額非屬新臺幣十元者，前項第一款第四目至第八目有關實收資本額百分之二十之交易金額規定，以資產負債表歸屬於母公司業主之權益百分之十計算之。