Regulations Governing Attestation of Share Certificates Issued by Companies Limited by Shares Article 2
The attestation of share certificates issued by companies limited by shares shall be made by banks (hereinafter referred to as attestation bank) competent to serve as attesters for the issuance of share certificates under the laws.
中文原文 股份有限公司發行股票簽證規則第2條
股份有限公司發行股票之簽證，由依法得擔任股票發行簽證人之銀行（以下簡稱簽證銀行）為之。