In response to market demand and the suggestions of outside parties, the FSC on 5 August 2020 amended the aforementioned Standards to relax the eligibility requirements for TPEx-listed shares to be used for margin purchase and short sale. Under the amended provisions, the profit-making capability of a TPEx-listed company with paid-in capital of NT$600 million or more is no longer subject to minimum standards for operating income and income before tax.

Current standards regarding the eligibility of TPEx-listed shares for margin purchase and short sale include: The issuer must have been listed for at least 6 months; the shares must have a net worth per share of not less than par value; there must not have been any abnormal prices or trading volumes involving the shares; and the issuer must have been incorporated for at least 3 years, must have paid-in capital of NT$300 million or more, must have had no accumulated deficit in the most recent fiscal year, and its operating income and income before tax must account for 3% or more of year-end paid-in capital. This amendment will facilitate increased trading on the TPEx, and will help investors make more flexible use of TPEx-listed shares.