Regulations Governing the Scope of Material Information and the Means of its Public Disclosure Under Article 157-1, Paragraphs 5 and 6 of the Securities and Exchange Act Article 2
The reference in Article 157-1, paragraph 5, of the Act to information relating to the finances or businesses of a company that would have a material impact on its stock price or on the investment decisions of a reasonably prudent investor means any of the following:1. A matter provided in Article 7 of the Enforcement Rules to the Act.2. The company carries out any material transaction of public offering and issuance or private placement of equity-type securities, capital reduction, corporate merger, acquisition, or split, share exchange, conversion, or transfer of shares from others, direct or indirect investment project, or there is any material change in any of the above matters.3. The company is in proceedings for reorganization, bankruptcy, dissolution, or application for stock delisting or termination of OTC securities trading, or there is any material change in any of the above matters.4. A member of the company's board of directors is subject to a provisional injunction ruling suspending his or her exercise of powers, making it impossible for the board of directors to exercise its powers, or all independent directors of the company are removed from office.5. Occurrence of a disaster, group protest, strike, or environmental pollution, or any other material event, where the company incurs a material loss, or where a relevant authority orders suspension of work, suspension of business, or termination of business, or revokes or voids a relevant permit.6. Dishonor of a negotiable instrument, filing for bankruptcy or reorganization, or any other similar event of a material nature, with respect to a related party of the company or to a principal debtor or a joint and several guarantor of a principal debtor; or inability by a principal obligor, in favor of whom the company has made an endorsement or guarantee, to settle a matured negotiable instrument, loan, or other obligation.7. Occurrence of a significant event of internal control-related malpractice, non arms-length transaction, or defalcation of company assets.8. Suspension of part or all of business transactions between the company and a principal client or supplier.9. Upon occurrence of any of the following with respect to a financial report of the company:(1) Failure to make a public announcement or a filing in a manner consistent with the requirements of Article 36 of the Act.(2) An error or omission in a financial report prepared by the company, with respect to which Article 6 of the Enforcement Rules to the Act requires a correction to and further a restatement of the financial report.(3) A certified public accountant issues an audit or review report containing an opinion other than an unqualified or modified unqualified opinion. The same does not apply, however, in cases where the certified public accountant issues a qualified audit or review report for the reason of annual amortization of losses, as permitted by law, or for the reason that an amount of long-term equity investment and profit/loss thereupon presented in the first-quarter, third-quarter, or semiannual financial report is calculated on the basis of financial statements of the investee company that have not been audited or reviewed by a certified public accountant.(4) A certified public accountant issues an audit or review report indicating substantial doubt about the going-concern assumption.10. A significant discrepancy between financial forecasts already publicly disclosed and actual figures or between updated (or corrected) financial forecasts and original forecasts.11. The company's operating income or income before tax shows a significant change from the same period of the previous year, or shows a significant change compared with the previous period and the change is not caused by seasonal factors.12. When any of the following accounting events occurs to the company, and the event, although it does not affect the profit/loss of the current period, has resulted in a material change in the net worth of the current period:(1) Revaluation of assets.(2) Valuation of financial instruments.(3) Foreign currency translation adjustments.(4) Financial instruments accounted for using hedge accounting.(5) Net losses not recognized as retirement fund costs.13. The fundraising plan for corporate bond redemption cannot be carried out.14. The company buys back its own shares.15. The company makes or suspends a public tender offer to acquire securities issued by a public company.16. The company acquirers or disposes of a major asset.17. If the company has issued securities overseas, occurrence of a material event that requires prompt public announcement or filing, as provided in the government laws and regulations, or securities exchange market rules and regulations, of the country where the securities are listed.18. Other matters relating to the finances or businesses of the company that would have a material impact on its stock price or on the investment decisions of a reasonably prudent investor.
中文原文 證券交易法第一百五十七條之一第五項及第六項重大消息範圍及其公開方式管理辦法第2條
本法第一百五十七條之一第五項所稱涉及公司之財務、業務，對其股票價格有重大影響，或對正當投資人之投資決定有重要影響之消息，指下列消息之一：
一、本法施行細則第七條所定之事項。
二、公司辦理重大之募集發行或私募具股權性質之有價證券、減資、合併、收購、分割、股份交換、轉換或受讓、直接或間接進行之投資計畫，或前開事項有重大變更者。
三、公司辦理重整、破產、解散、或申請股票終止上市或在證券商營業處所終止買賣，或前開事項有重大變更者。
四、公司董事受停止行使職權之假處分裁定，致董事會無法行使職權者，或公司獨立董事均解任者。
五、發生災難、集體抗議、罷工、環境污染或其他重大情事，致造成公司重大損害，或經有關機關命令停工、停業、歇業、廢止或撤銷相關許可者。
六、公司之關係人或主要債務人或其連帶保證人遭退票、聲請破產、重整或其他重大類似情事；公司背書或保證之主債務人無法償付到期之票據、貸款或其他債務者。
七、公司發生重大之內部控制舞弊、非常規交易或資產被掏空者。
八、公司與主要客戶或供應商停止部分或全部業務往來者。
九、公司財務報告有下列情形之一：
（一）未依本法第三十六條規定公告申報者。
（二）編製之財務報告發生錯誤或疏漏，有本法施行細則第六條規定應更正且重編者。
（三）會計師出具無保留意見或修正式無保留意見以外之查核或核閱報告者。
但依法律規定損失得分年攤銷，或第一季、第三季及半年度財務報告若因長期股權投資金額及其損益之計算係採被投資公司未經會計師查核簽證或核閱之報表計算等情事，經其簽證會計師出具保留意見之查核或核閱報告者，不在此限。
（四）會計師出具繼續經營假設存有重大疑慮之查核或核閱報告者。
十、公開之財務預測與實際數有重大差異者或財務預測更新（正）與原預測數有重大差異者。
十一、公司營業損益或稅前損益與去年同期相較有重大變動，或與前期相較有重大變動且非受季節性因素影響所致者。
十二、公司有下列會計事項，不影響當期損益，致當期淨值產生重大變動者：
（一）辦理資產重估。
（二）金融商品期末評價。
（三）外幣換算調整。
（四）金融商品採避險會計處理。
（五）未認列為退休金成本之淨損失。
十三、為償還公司債之資金籌措計畫無法達成者。
十四、公司辦理買回本公司股份者。
十五、進行或停止公開收購公開發行公司所發行之有價證券者。
十六、公司取得或處分重大資產者。
十七、公司發行海外有價證券，發生依上市地國政府法令及其證券交易市場規章之規定應即時公告或申報之重大情事者。
十八、其他涉及公司之財務、業務，對公司股票價格有重大影響，或對正當投資人之投資決定有重要影響者。
一、本法施行細則第七條所定之事項。
二、公司辦理重大之募集發行或私募具股權性質之有價證券、減資、合併、收購、分割、股份交換、轉換或受讓、直接或間接進行之投資計畫，或前開事項有重大變更者。
三、公司辦理重整、破產、解散、或申請股票終止上市或在證券商營業處所終止買賣，或前開事項有重大變更者。
四、公司董事受停止行使職權之假處分裁定，致董事會無法行使職權者，或公司獨立董事均解任者。
五、發生災難、集體抗議、罷工、環境污染或其他重大情事，致造成公司重大損害，或經有關機關命令停工、停業、歇業、廢止或撤銷相關許可者。
六、公司之關係人或主要債務人或其連帶保證人遭退票、聲請破產、重整或其他重大類似情事；公司背書或保證之主債務人無法償付到期之票據、貸款或其他債務者。
七、公司發生重大之內部控制舞弊、非常規交易或資產被掏空者。
八、公司與主要客戶或供應商停止部分或全部業務往來者。
九、公司財務報告有下列情形之一：
（一）未依本法第三十六條規定公告申報者。
（二）編製之財務報告發生錯誤或疏漏，有本法施行細則第六條規定應更正且重編者。
（三）會計師出具無保留意見或修正式無保留意見以外之查核或核閱報告者。
但依法律規定損失得分年攤銷，或第一季、第三季及半年度財務報告若因長期股權投資金額及其損益之計算係採被投資公司未經會計師查核簽證或核閱之報表計算等情事，經其簽證會計師出具保留意見之查核或核閱報告者，不在此限。
（四）會計師出具繼續經營假設存有重大疑慮之查核或核閱報告者。
十、公開之財務預測與實際數有重大差異者或財務預測更新（正）與原預測數有重大差異者。
十一、公司營業損益或稅前損益與去年同期相較有重大變動，或與前期相較有重大變動且非受季節性因素影響所致者。
十二、公司有下列會計事項，不影響當期損益，致當期淨值產生重大變動者：
（一）辦理資產重估。
（二）金融商品期末評價。
（三）外幣換算調整。
（四）金融商品採避險會計處理。
（五）未認列為退休金成本之淨損失。
十三、為償還公司債之資金籌措計畫無法達成者。
十四、公司辦理買回本公司股份者。
十五、進行或停止公開收購公開發行公司所發行之有價證券者。
十六、公司取得或處分重大資產者。
十七、公司發行海外有價證券，發生依上市地國政府法令及其證券交易市場規章之規定應即時公告或申報之重大情事者。
十八、其他涉及公司之財務、業務，對公司股票價格有重大影響，或對正當投資人之投資決定有重要影響者。