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 4
The reference in Article 157-1, paragraph 6, of the Act to information that will have a material impact on the ability of the company to pay principal or interest means any of the following:1. Any matter set out in Article 7, subparagraphs 1 to 3 of the Enforcement Rules of the Act.2. Any matter set out in subparagraphs 5 to 8, subparagraph 9, item 4, and subparagraph 13 of Article 2 herein.3. The company is in proceedings for reorganization, bankruptcy, or dissolution.4. The company suffers a material loss, and the loss is likely to result in financial difficulty, suspension of business, or termination of business.5. The amount of the company's current assets, with inventory and prepaid expenses deducted and net cash inflows generated before the maturity date of corporate bonds added, is insufficient to cover the principal or interest due in the near future for the most recent period and other current liabilities.6. The interest of any already issued corporate bonds is calculated at a non-fixed interest rate, and the interest expenses have risen significantly due to market interest rate fluctuations and affect the ability of the company to pay principal or interest.7. Any other matter that could affect the ability of the company to pay principal or interest.The provisions of the preceding paragraph do not apply to companies issuing corporate bonds under a bank guarantee.
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4條
本法第一百五十七條之一第六項所稱公司有重大影響其支付本息能力之消息，指下列消息之一：
一、本法施行細則第七條第一款至第三款所定情事者。
二、第二條第五款至第八款、第九款第四目及第十三款所定情事者。
三、公司辦理重整、破產或解散者。
四、公司發生重大虧損，致有財務困難、暫停營業或停業之虞者。
五、公司流動資產扣除存貨及預付費用後之金額加計公司債到期前之淨現金流入，不足支應最近期將到期之本金或利息及其他之流動負債者。
六、已發行之公司債採非固定利率計息，因市場利率變動，致大幅增加利息支出，影響公司支付本息能力者。
七、其他足以影響公司支付本息能力之情事者。
前項規定，於公司發行經銀行保證之公司債者，不適用之。
一、本法施行細則第七條第一款至第三款所定情事者。
二、第二條第五款至第八款、第九款第四目及第十三款所定情事者。
三、公司辦理重整、破產或解散者。
四、公司發生重大虧損，致有財務困難、暫停營業或停業之虞者。
五、公司流動資產扣除存貨及預付費用後之金額加計公司債到期前之淨現金流入，不足支應最近期將到期之本金或利息及其他之流動負債者。
六、已發行之公司債採非固定利率計息，因市場利率變動，致大幅增加利息支出，影響公司支付本息能力者。
七、其他足以影響公司支付本息能力之情事者。
前項規定，於公司發行經銀行保證之公司債者，不適用之。