April 2017

金管会修正准则 放宽实收资本额达100亿元以上公开发行公司公告申报标准 (台湾)

2017.02.09
翁乃方 律师
金融监督管理委员会于民国106年2月9日金管证发字第1060001296号令修正发布「公开发行公司取得或处分资产处理准则」(下称「本准则」)第9、11、14、22、30条条文。本次修正重点如下:

第一、 免除母子公司间合并委请专家就换股比例合理性表示意见
针对母公司合并其直接或间接持有百分之百已发行股份或资本总额的子公司,或其直接或间接持有百分之百已发行股份或资本总额子公司间的合并,均属集团内的组织重整,无涉换股比例约定或配发股东现金或其他财产之行为,本次修正新增本准则第22条但书,放宽该等合并案得免委请专家就换股比例的合理性表示意见。

第二、 放宽实收资本额达100亿元以上公开发行司公告申报标准
新修正本准则第30条第1项第4款放宽规模较大公司之公开发行公司,取得或处分供营业使用之设备但交易对象非属关系人之的公告申报标准,避免降低信息揭露的重大性参考。

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