Securities and Exchange Act Enforcement Rules Article 7
The term "any matter which has had a significant impact on shareholders rights or the price for the securities" referred to Article 36, paragraph 3, subparagraph 2 of the Act shall mean any of the following circumstances:1. The dishonoring of negotiable instruments due to insufficient deposit, the refusal to transact by banking services, or other events that result in the loss of good credit standing. 2. Litigation, non-litigious proceeding, administrative disposition, administrative dispute, security procedure, or compulsory execution, which has had a significant impact on the financial status or business of the company. 3. Serious drop in the output, complete or partial suspension of work, lease of the company factory or its main facilities, or complete or partial pledge of the material assets which has had a significant impact on the company business. 4. Any event specified under Article 185, paragraph 1 of the Company Act. 5. Judgment by the competent court to prohibit the transfer of the company's shares under Article 287, paragraph 1, item 5 of the Company Act. 6. Change in the chairman of the board, general manager, or one-third or more of the directors of the company. 7. Change in the auditing and certifying accountant. However, where the change is due to internal adjustments in the accounting office, this [matter] shall not be included [in the above definition]. 8. Execution, amendment, termination, and rescindment of the important memoranda, strategic alliances or other cooperative business plans, or important contracts, change in the material contents of the business plan, completion of new product development, successful development of trial products, and formal entrance into mass production, or acquisition of other enterprises, acquisition or assignment of patent rights, exclusive trademark use rights, copyrights, or other intellectual property rights transactions, which have a major effect on the finances or business of the company. 9. Other important events that have had significant impact on the continuation of company operation.
中文原文 證券交易法施行細則第7條
本法第三十六條第三項第二款所定發生對股東權益或證券價格有重大影響之事項，指下列情形之一：
一、存款不足之退票、拒絕往來或其他喪失債信情事者。
二、因訴訟、非訟、行政處分、行政爭訟、保全程序或強制執行事件，對公司財務或業務有重大影響者。
三、嚴重減產或全部或部分停工、公司廠房或主要設備出租、全部或主要部分資產質押，對公司營業有影響者。
四、有公司法第一百八十五條第一項所定各款情事之一者。
五、經法院依公司法第二百八十七條第一項第五款規定其股票為禁止轉讓之裁定者。
六、董事長、總經理或三分之一以上董事發生變動者。
七、變更簽證會計師者。
但變更事由係會計師事務所內部調整者，不包括在內。
八、重要備忘錄、策略聯盟或其他業務合作計畫或重要契約之簽訂、變更、終止或解除、改變業務計畫之重要內容、完成新產品開發、試驗之產品已開發成功且正式進入量產階段、收購他人企業、取得或出讓專利權、商標專用權、著作權或其他智慧財產權之交易，對公司財務或業務有重大影響者。
九、其他足以影響公司繼續營運之重大情事者。
一、存款不足之退票、拒絕往來或其他喪失債信情事者。
二、因訴訟、非訟、行政處分、行政爭訟、保全程序或強制執行事件，對公司財務或業務有重大影響者。
三、嚴重減產或全部或部分停工、公司廠房或主要設備出租、全部或主要部分資產質押，對公司營業有影響者。
四、有公司法第一百八十五條第一項所定各款情事之一者。
五、經法院依公司法第二百八十七條第一項第五款規定其股票為禁止轉讓之裁定者。
六、董事長、總經理或三分之一以上董事發生變動者。
七、變更簽證會計師者。
但變更事由係會計師事務所內部調整者，不包括在內。
八、重要備忘錄、策略聯盟或其他業務合作計畫或重要契約之簽訂、變更、終止或解除、改變業務計畫之重要內容、完成新產品開發、試驗之產品已開發成功且正式進入量產階段、收購他人企業、取得或出讓專利權、商標專用權、著作權或其他智慧財產權之交易，對公司財務或業務有重大影響者。
九、其他足以影響公司繼續營運之重大情事者。