In response to increasingly diverse business models due to economic development and considering that more and more companies adopting e-commerce business model are listed on the Taipei Exchange, the FSC has worked with the Taipei Exchange on the amendments of the “Taipei Exchange Directions for Classifying and Adjusting the Industry Categories of TPEX Listed Companies”, which introduces new industry category of “e-commerce.” A TPEx-listed company generating its revenue mainly from transfer of products’ ownership or provision of services via the Internet or other electronic media may submit the application to Taipei Exchange for being categorized as “e-commerce business” if it presents a document prepared and signed by a CPA to prove that the aforementioned revenue accounted for 50% (or 80%) or more of its annual operating revenue of the last two years (or last year). Six TPEx-listed companies have been re-categorized as “e-commerce businesses” on March 12, 2018,  including PChome(ticker code 4965), Sunfun (ticker 5278)、addcn(ticker 5287)、PChome Online (ticker 8044)、GOMAJI(ticker 8472)、Kuobrothers(ticker 8477).
In addition, the Taipei Exchange will review the categorization of all TPEx-listed companies every year according to the “Taipei Exchange Directions for Classifying and Adjusting the Industry Categories of TPEX Listed Companies” for proper categorization of its listed companies. TPEx-listed companies may apply to the Taipei Exchange for adjustment of their industry category within one month after their annual financial reports are submitted. TPEx-listed companies meeting the criteria set by the Taipei Exchange for “e-commerce business ”may also submit their applications for re-categorization then. This practice will expedite proper categorization of e-commerce companies and help them develop synergy of industry cluster when going listing and will increase the understanding of investors to the e-commerce industry.