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第一筆上一筆下一筆最末筆筆數:48/8145
預告修正公開發行公司取得或處分資產處理準則(Draft Amendment to Regulations Governing the Acquisition and Disposal of Assets by Public Companies)
金管會於 2018 年 9 月 11 日預告修正「公開發行公司取得或處分資產處理準則」,重點如下:
(一) 配合適用國際財務報導準則,修正相關規範。
(二) 提升資訊揭露品質,放寬部分交易之資訊揭露。
(三) 放寬資訊揭露之標準,於營造業實收資本額新臺幣 100 億元以上,交易金額新台幣 10 億元以下,無須申報公告。
(四) 排除金融、保險、證券及期貨等事業於本準則有關衍生性商品交易規範之適用。
(五) 公開發行公司如經董事會決議通過不從事衍生性商品交易者,得免除訂定相關處理程序。
(六) 已依證券交易法設置審計委員會之公開發行公司,應由審計委員會或審計委員會之獨立董事成員行使監察人職權。
(七) 依證券交易法設置獨立董事之公開發行公司,對於衍生性商品交易重大違規事項,應書面通知獨立董事。

報告人:盧偉銘律師/陳威達律師

On 11 September 2018, the FSC announced the draft amendment to the "Regulations Governing Acquisition and Disposal of Assets by Public Companies" for public consultation. We summarize the key points below:
(1) Relevant requirements are amended to accommodate the application of International Financial Reporting Standards.
(2) Relaxation of information disclosure for the construction industry with the paid-in capital of 10 billion (or more) for the transaction less than NT$ 1 billion.
(3) To specify negative qualifications for external experts, and relevant matters in relation to issuance of report for evaluation, audit and declaration by the external expert.
(4) To exclude the application of certain requirements under these Regulations in respect of derivatives transactions by financial institutions, insurance companies, securities firms and futures enterprises.
(5) A public company may be exempted from establishment of related handling procedures if its board of directors decides not to engage in derivatives transactions.
(6) For a public company having established an audit committee under the Securities Exchange Act, the duties and authority of a supervisor shall be exercised by the audit committee or the member of independent directors in the audit committee.
(7) For a public company having established independent directors under the Securities Exchange Act, a written notice shall be given to the independent directors when there is any material violation in respect of a derivatives transaction.

Reported by: Mike Lu / Will Chen

惇安法令雙週刊 第 304 期

第一筆上一筆下一筆最末筆筆數:48/8145
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