Electronic Compliance Object · Taiwan
What an agent must know before it acts on a security listed in Taiwan: who regulates, where the filings are stored, what is due when, and which state the issuer is in.
| Field | Value | Source |
|---|---|---|
| Regulator | Financial Supervisory Commission (FSC), with its Securities and Futures Bureau; the Securities and Exchange Act is filed under category 'Financial Supervisory Commission' in the Laws & Regulations Database www.fsc.gov.tw/en | www.fsc.gov.tw/en law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0400001 |
| Exchange(s) and listings page | Taiwan Stock Exchange Corporation (TWSE) - centralized securities trading market, including the Taiwan Innovation Board (tib) — isin.twse.com.tw/isin/e_C_public.jsp?strMode=2 Taipei Exchange (TPEx) - Mainboard and Emerging Stock markets — isin.twse.com.tw/isin/e_C_public.jsp?strMode=4 | www.twse.com.tw/en www.twse.com.tw/en/page/about/company/guide.html www.tpex.org.tw/en-us/index.html isin.twse.com.tw/isin/e_C_public.jsp?strMode=2 isin.twse.com.tw/isin/e_C_public.jsp?strMode=4 |
| Regulated-information store | Market Observation Post System (MOPS) - 'the TWSE and TPEx established the Market Observation Post System (MOPS), an information disclosure platform. All public companies (including TWSE/TPEx-listed companies) are required by law to disclose relevant information on MOPS, including material, periodic and non-periodic information.' English site: emops.twse.com.tw mops.twse.com.tw | www.twse.com.tw/en/page/about/company/guide.html emops.twse.com.tw/server-java/t58query |
| Periodic disclosure obligations and deadlines | Annual financial report (Securities and Exchange Act art. 36 para. 1 subpara. 1) — deadline: Within three months after the close of each fiscal year, publicly announce and file with the Competent Authority the annual financial report duly signed or sealed by the chairperson, managerial officer, and accounting officer, and audited and attested by a CPA, approved by the board of directors, and recognized by the supervisors. Q1, Q2 and Q3 financial reports (art. 36 para. 1 subpara. 2) — deadline: Within 45 days after the end of the first, second, and third quarters of each fiscal year Monthly operating status (art. 36 para. 1 subpara. 3) — deadline: Within the first ten days of each calendar month, publicly announce and file with the Competent Authority the operating status for the preceding month. | law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0400001 |
| Ad hoc / inside-information regime | Securities and Exchange Act art. 36: 'Within two days from the date of occurrence of any of the following events, any company referred to in paragraph 1 of this Article shall publicly announce and file with the Competent Authority: ... 2. Any event that has a material impact on shareholders' rights and interests or securities prices.' TWSE guide lists main material information disclosed on MOPS | law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0400001 www.twse.com.tw/en/page/about/company/guide.html |
| Filing format | XBRL: MOPS (English) offers 'XBRL Instance Document Online Viewer', 'Download Bulk Instance Documents' and 'Download Taxonomies' | emops.twse.com.tw/server-java/t58query |
| ISIN prefix | TW - national numbering agency Taiwan Stock Exchange Corporation (TWSE), ANNA status Member; TWSE publishes the 'List of ISIN Code for Listed Equities' (e.g. 1101 TCC TW0001101004) anna-web.org/anna-members | anna-web.org/anna-members isin.twse.com.tw/isin/e_C_public.jsp?strMode=2 |
| LEI | GLEIF API: no LOU based in Taiwan on GLEIF's list of 41 LOUs; 10 LOUs accredited for jurisdiction TW (London Stock Exchange, JPX/TSE, Bundesanzeiger Verlag, WM Datenservice, GS1, EQS, RapidLEI, Bloomberg, Beijing National Institute of Financial Standardization, GMEI Utility); 1,096 LEIs with legal jurisdiction TW and status ISSUED on 2026-10-24 api.gleif.org/api/v1/lei-issuers | api.gleif.org/api/v1/lei-issuers api.gleif.org/api/v1/lei-records?filter[entity.jurisdiction]=TW&filter[registration.status]=ISSUED |
| Market calendar | TWSE Holiday Schedule of 2026: 01-01 New Year; 02-12 and 02-13 'No Trading. Market opens only for Clearing & Settlement'; 02-15 to 02-19 Chinese New Year; 02-20 and 02-27 Adjusted Holiday; 02-28 Peace Memorial Day; 04-03 Adjusted Holiday; 04-04 Children's Day; 04-05 Tomb-sweeping Day; 04-06 Adjusted Holiday; 05-01 Labor Day; 06-19 Dragon Boat Festival; 09-25 Mid-autumn / Moon Festival; 09-28 Teacher's Day; 10-09 Adjusted Holiday; 10-10 National Day; 10-25 Taiwan Restoration Day; 10-26 Adjusted Holiday; 12-25 Constitution Day. Regular trading 9:00-13:30 (TWSE guide) www.twse.com.tw/en/trading/holiday.html | www.twse.com.tw/en/trading/holiday.html www.twse.com.tw/rwd/en/holidaySchedule/holidaySchedule?response=json www.twse.com.tw/en/page/about/company/guide.html |
| Filing language(s) | TWSE guide: 'In order to provide extra information disclosure in English', TWSE established 'a Chinese and English information disclosure search engine for listed companies under "ezSearch,"' launched April 2022 (MOPS is primarily Chinese, with an English MOPS site); no statement of a mandatory filing language found | www.twse.com.tw/en/page/about/company/guide.html |
| Trading halts page | TWSE 'Trading Halt of Securities' page www.twse.com.tw/en/trading/historical/twtawu.html | www.twse.com.tw/en/trading/historical/twtawu.html |
| Store lookup | MOPS ezSearch (Chinese/English keyword search of listed-company announcements); English MOPS quick search by company at emops.twse.com.tw; 'Material Information Today' list mopsov.twse.com.tw/mops/web/ezsearch | www.twse.com.tw/en/page/about/company/guide.html www.twse.com.tw/en emops.twse.com.tw/server-java/t58query |
| Node status and door | NODE OPENING · store: Market Observation Post System (MOPS) - 'the TWSE and TPEx established the Market Observation Post System (MOPS), an information disclosure platform. All public companies (including TWSE/TPEx-listed companies) are required by law to disclose relevant information on MOPS, including material, periodic and non-periodic information.' English site: emops.twse.com.tw | the node opens on order; until then the store is the record |
| Signal | State | When |
|---|---|---|
| ACM-200 | TRADING | The ISIN is on this market's register (the node's current roster for the exchange list). |
| ACM-403 | HALTED | Trading in the line is suspended or halted by the exchange or regulator. The node's record carries the halt flag, read nightly from the market's halts page named in the fields. www.twse.com.tw/en/trading/historical/twtawu.html |
| ACM-404 | NOT ON THE REGISTER | The ISIN is not on this market's register (not listed here, delisted, or never admitted). |
| ACM-451 | READ THE FILING | A regulatory filing for the issuer is dated in the last three days: read it before acting. The answer names it. |