Order of the Financial Supervisory Commission

Issue date:  6 November 2013
Issue no.: Financial-Supervisory-Securities-Corporate-1020040173

1. With respect to a foreign company under Article 165-1 of the Securities and Exchange Act that has its stock primarily listed on the TWSE (or GTSM) or registered as emerging stock, if its country of registration is Japan, the company may be exempted from the mutatis mutandis application of the following provisions:
 (1) Article 14-2, paragraph 3; Article 14-4; Article 14-5; Article 26-3, paragraphs 5 and 6; and Article 36, paragraph 8 of the Securities and Exchange Act.
 (2) Article 2, paragraph 2 and Article 5 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies.
 (3) Article 44-3, paragraph 2 and Article 48 of the Regulations Governing the Administration of Shareholder Services of Public Companies.
2. If the calculation of a period or date set forth in the Securities and Exchange Act or other applicable law or regulation is based on the first day of the book closure period, an aforesaid foreign company with Japan as its country of registration may use, as a substitute for that day, the date of a regular or special shareholders meeting or the record date of a decision to distribute dividends, bonus, or other benefits as designated in accordance with the laws and regulations of the country of registration.

Originals: To be posted on the public notice boards of the Financial Supervisory Commission (FSC) and the Securities and Futures Bureau, FSC
Copies to: Legal Affairs Committee, Executive Yuan; Department of Legal Affairs, FSC; Department of Information Management, FSC; Financial Examination Bureau, FSC; Banking Bureau, FSC; Insurance Bureau, FSC; Taiwan Stock Exchange Corporation; GreTai Securities Market; Taiwan Depository & Clearing Corporation; Securities and Futures Institute; Accounting Research and Development Foundation; Taiwan Securities Association; National Federation of Certified Public Accountants Association of the ROC; Lex Data Information Inc.; Winkler Partners, Attorneys at Law