1.    FSC Amends Articles 31 and 35 of the Regulations Governing the Acquisition and Disposal of Assets by Public Companies to Meet Practical Needs and Enhance Information Disclosure Quality
The FSC announced the referenced amendments on 24 July 2025. Key points of the amendments include the following: 
A. Relaxation of the transaction threshold standard for mandatory public announcement and reporting of acquisition or disposal of equipment for business operations by a large company from or to a non-related party: Given that public companies’ acquisition or disposal of equipment for business operations constitutes normal business activity, and taking into consideration the materiality principle of information disclosure, for companies with paid-in capital of NT$50 billion or more, the mandatory disclosure threshold for non-related party acquisition or disposal of equipment for business operations is relaxed to transactions with amounts reaching 5% or more of the company's paid-in capital.
B. Relaxation of the transaction threshold standard for mandatory disclosure of non-related party transactions involving acquisition or disposal of government bonds, ordinary corporate bonds, and general financial bonds without equity characteristics (excluding subordinated bonds) by a large company that is not a professional investor: Given that public companies have the need to adjust their funding through investment in fixed-income bonds to enhance cash yield rates, based on materiality considerations for information disclosure and taking into account the risk characteristics of these instruments, the mandatory disclosure threshold for acquisition or disposal of government bonds, ordinary corporate bonds, and general financial bonds without equity characteristics (excluding subordinated bonds) by a company with paid-in capital of NT$50 billion or more that is not a professional investor, from or to a non-related party, is relaxed to transactions with amounts reaching 5% or more of the company's paid-in capital.
C. Other amendments: To align with the amended reporting and disclosure standards for public companies with paid-in capital of NT$50 billion or more under Article 31, paragraph 1 of Regulations, the amendment specifies the method for how to calculate 5% of the paid-in capital and NT$50 billion in paid-in capital for companies whose shares have no par value or a par value other than NT$10 per share.
2.    FSC Relaxes Restrictions on Transfer of Funds from Securities Firm Settlement Account Customer Ledgers to Other Banks in the Form of Time Deposits 
To enhance the flexibility and efficient utilization of funds held in customer ledgers of securities firm settlement accounts, while safeguarding investor interests, the FSC issued Order No. Financial-Supervisory-Securities-Firms-1140140240 on 24 July 2025, removing the NT$1 billion threshold restriction on the transfer of such funds to other banks as time deposits. The FSC has also supervised the adoption by the Taiwan Stock Exchange Corporation of corresponding amendments to the Guidelines Governing the Creation of Customer Ledgers of Securities Firms' Settlement Accounts and to the standard directions for the internal control systems of securities firms, to add qualifying requirements for bank that receive such transfers as time deposits, as well as complementary measures such as prohibiting securities firms from arbitrarily transferring settlement account funds due to changes in deposit interest rates at various banks.
3.    Securities Firms Permitted to Establish, or Convert General Branch Offices into, Simple Branch Offices 
The proportion of online account opening and electronic trading has been increasing in tandem with digital transformation and the development of securities firms in recent years. To reduce the operating costs of securities firms and enhance their operational flexibility, the FSC now allows securities firms to establish, or convert general branch offices into, simple branch offices. For this purpose, the FSC issued partial amendments to the Standards Governing the Establishment of Securities Firms, the Regulations Governing Securities Firms, and the Regulations Governing Responsible Persons and Associated Persons of Securities Firms on 18 July 2025. The amendments expressly provide that simple branch offices shall not operate securities brokerage businesses. Securities firms may, at their choice according to their business needs, have such offices operate wealth management businesses or provide brokerage business solicitation and customer account opening preparatory operations. The amendments also set forth the eligibility criteria and application procedures for setting up simple branch offices, as well as the limits on the number of such offices.
4.    FSC Measures to Promote Private Equity and Venture Capital Fund (PE/VC Fund) Business 
The FSC, on 18 July 2025, relaxed restrictions to allow private equity and venture capital funds (PE/VC funds) invested in or under management by securities firms to be sold to high-asset customers, in order to promote securities firms' development of private equity and venture capital fund business.
5.    President promulgates amendments to Securities Investor and Futures Trader Protection Act effective from 16 July
The Securities Investors and Futures Traders Protection Act (hereinafter referred to as “the Act”) was passed by the Legislative Yuan on 1 July 2025 and promulgated by the President on 16 July. Four articles were amended: including Article 10-1, Article 20, Article 40-1, and Article 41. The key aspects of the amendment are:
A. Expansion of independent causes for the Investor Protection Center to initiate derivative suits and discharge suits, including where company directors or supervisors are involved in securities fraud, non-arm’s-length transactions, embezzlement, breach of trust, or other unlawful acts; and explicitly stating that cases initiated which have not yet reached a final and binding court judgment or rulings prior to the implementation of the amendments to this Act shall be made subject to the new revised articles when the amendments are implemented.
B. To expand funding resources for the Investor Protection Center’s operating expenditures, in addition to current-year interest of the protection fund, the accumulated surplus from the Protection Fund’s interest income after covering business expenses from past years shall also be allocated as a funding resource for the Investor Protection Center to help the institution with its future business development.
6.    FSC Amends Article 3 of the Regulations Governing the Applicable Scope of Special Circumstances for the Public Announcement and Filing of Financial Reports and Operational Status Reports by Public Companies 
After Taiwan adopts IFRS 17 Insurance Contracts starting from FY 2026, the process of calculating insurance revenues will become more complex, raising concerns that insurance enterprises may have difficulty meeting the deadlines for public announcement of operating revenues. In order to ensure the accuracy of operating revenue announcements and the effectiveness of information available to investors, the FSC on 1 July 2025 issued an amendment to the Regulations Governing the Applicable Scope of Special Circumstances for the Public Announcement and Filing of Financial Reports and Operational Status Reports by Public Companies. The amendment provides that starting from FY 2026, if an insurance enterprise or a public company with an insurance subsidiary is unable to meet the deadline to publicly announce and file its consolidated operating revenue for the previous month by the 10th day of each month, the deadline may be extended to the 15th day of each month.