Regulations Governing Attestation of Share Certificates Issued by Companies Limited by Shares Article 3
The attestation of share certificates shall be performed as follows:1.The period for an attestation bank to perform an attestation of new issuance of share certificates shall not exceed five business days starting from the date on which the attestation bank is engaged. In addition, prior to performing the attestation, detail examination and records shall be made of the company registration/ change registrationform and particulars in the share certificate, specimen of company seal, paper quality, serial number, par value, volume and total issuance amount of the share certificates in question.2.Until the company issuing the share certificates has completed liquidation, the attestation bank shall exercise the custodial duty of a good administrator in safekeeping sample of the seal with attestation of the share certificates to be made and specimen of the attested share certificates.3.The amount of share certificates to be attested shall be limited to the actual issuance amount within the total issuance amount approved by the competent authority and to the amount of share certificates for which payment has already been paid up.4.In regard to application made to reissue bearer share certificates because of loss of the original, the company shall change the bearer share certificates to registered ones and have such attested by the attestation bank after the applicant obtains a judgment of abridgment of rights declaring the original share certificates void. In regard to applications for reissuance of registered share certificates because of loss of the original, the company shall have the reissued ones attested after the applicant has reported loss of share certificates to the underwriting company following applicable rules set by that company and been approved for reissuance.5.Share certificates to be issued at the same time of issuance shall be attested by the same attestation bank.6.In regard to issuance of share certificates of a close company, restrictions to be imposed on transfer of shares shall be clearly indicated on the share certificates.In the event of replacement of old share certificates by new ones as a result of capital increase, capital reduction, merger, demerger, conversion of all the issued par value shares into no par value shares, or other reason, the attestation bank shall verify that old share certificates have been nullified by corner-clipping before performing attestation of the new ones. However, in regard to circumstances set forth in Paragraph 3, Article 33 of Business Mergers and Acquisition Act, since the original share certificates have become null and void because of failure to be filed with the company, attestation of new share certificates can be performed directly.If a company redeems or buys back any of its outstanding shares and retires them, certificates of such share shall be nullified by corner-clipping after completion of change registration application, and a report shall also be filed with the original attestation bank.
中文原文 股份有限公司發行股票簽證規則第3條
股票簽證應依下列規定辦理之：
一、簽證銀行辦理簽證期間，新發行之股票自接受委託之日起，不得超過五個營業日，並於簽證前應就公司設立（變更）登記表及股票之內容、公司印鑑式樣、紙質、編號、面值、張數、總額等詳為審核並記錄。
二、簽證銀行簽證於股票之印鑑樣本及經簽證之股票樣張，於發行公司辦理清算完結前，應由簽證銀行盡善良管理人之保管責任。
三、簽證股票數額應以經主管機關核准發行總額以內之實際發行數額及已實收款項之股票總數為限。
四、無記名股票申請遺失補發者，應於申請人取得經法院宣告原股票無效之除權判決書後，公司應將無記名股票變更為記名式，由簽證銀行簽證之；記名股票申請遺失補發者，於依照該發行公司規定辦理掛失手續，並經發行公司認為應予補發新股票後簽證之。
五、同次發行之股票，應委託同一銀行簽證。
六、閉鎖性股份有限公司發行股票者，應於股票以明顯文字註記股份轉讓受有限制。
股票因增加資本、減少資本、合併、分割、已發行之票面金額股全數轉換為無票面金額股或其他原因而須換發者，簽證銀行應確認舊股票已截角作廢後，始得為新股票之簽證作業。
但依企業併購法第三十三條第三款所定股東未提出股票者，其原持有之股票失其效力之情形，得逕為新股票之簽證作業。
公司依法收回或收買股票註銷者，於辦理變更登記後，應截角作廢，並向原簽證銀行申報。
一、簽證銀行辦理簽證期間，新發行之股票自接受委託之日起，不得超過五個營業日，並於簽證前應就公司設立（變更）登記表及股票之內容、公司印鑑式樣、紙質、編號、面值、張數、總額等詳為審核並記錄。
二、簽證銀行簽證於股票之印鑑樣本及經簽證之股票樣張，於發行公司辦理清算完結前，應由簽證銀行盡善良管理人之保管責任。
三、簽證股票數額應以經主管機關核准發行總額以內之實際發行數額及已實收款項之股票總數為限。
四、無記名股票申請遺失補發者，應於申請人取得經法院宣告原股票無效之除權判決書後，公司應將無記名股票變更為記名式，由簽證銀行簽證之；記名股票申請遺失補發者，於依照該發行公司規定辦理掛失手續，並經發行公司認為應予補發新股票後簽證之。
五、同次發行之股票，應委託同一銀行簽證。
六、閉鎖性股份有限公司發行股票者，應於股票以明顯文字註記股份轉讓受有限制。
股票因增加資本、減少資本、合併、分割、已發行之票面金額股全數轉換為無票面金額股或其他原因而須換發者，簽證銀行應確認舊股票已截角作廢後，始得為新股票之簽證作業。
但依企業併購法第三十三條第三款所定股東未提出股票者，其原持有之股票失其效力之情形，得逕為新股票之簽證作業。
公司依法收回或收買股票註銷者，於辦理變更登記後，應截角作廢，並向原簽證銀行申報。