Regulations Governing the Applicable Scope of Special Circumstances for the Public Announcement and Filing of Financial Reports and Operational Status Reports by Public Companies Article 5
An issuer may be exempt from public announcement and filing under Article 36, paragraph 1 of the Act under any of the following circumstances:1. The issuer has been ordered to dissolve or to undergo liquidation or bankruptcy proceedings by the competent authority of the relevant industry, or has been declared bankrupt by a court.2. The issuer is a foreign company, a company controlled by it, or a branch unit of a foreign financial institution and meets the conditions set by the competent authority, while ordinary corporate bonds issued by it have been approved for exchange listing or OTC trading by the Taiwan Stock Exchange or the Taipei Exchange.
中文原文 公開發行公司財務報告及營運情形公告申報特殊適用範圍辦法第5條
發行人有下列情形之一，得免依本法第三十六條第一項規定辦理公告及申報事宜：
一、經目的事業主管機關命令解散、清算程序、破產程序或受法院宣告破產者。
二、符合主管機關所定條件之外國公司及其從屬公司、外國金融機構之分支機構，其發行之普通公司債經證券交易所或證券櫃檯買賣中心同意上市或上櫃買賣者。
一、經目的事業主管機關命令解散、清算程序、破產程序或受法院宣告破產者。
二、符合主管機關所定條件之外國公司及其從屬公司、外國金融機構之分支機構，其發行之普通公司債經證券交易所或證券櫃檯買賣中心同意上市或上櫃買賣者。