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 5
The date of existence of the information described in the preceding three articles shall be the date of the fact, agreement, contract signature, payment, request, execution of transaction, transfer of title, resolution of the audit committee or board of directors, or other precise date based on concrete evidence, whichever comes first.
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5條
前三條所定消息之成立時點，為事實發生日、協議日、簽約日、付款日、委託日、成交日、過戶日、審計委員會或董事會決議日或其他依具體事證可得明確之日，以日期在前者為準。