Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies Article 2
A company repurchasing its own shares at a centralized securities exchange market or at the place of business of a securities firm shall, within two days counting from and inclusively of the day on which the resolution was made at a meeting of the board of directors, publicly announce the repurchase, and report the below listed items to the Financial Supervisory Commission (FSC):1. Purpose of the repurchase.2. Types of shares to be repurchased.3. Ceiling on total monetary amount of the repurchase.4. Planned period for the repurchase, and number of shares to be repurchased.5. Price range of the shares to be repurchased.6. Method for the repurchase.7. Number of shares held at the time of reporting.8. Any repurchases within five years prior to the time of reporting.9. Any repurchases that have been reported but not completed.10. Record of decision to repurchase shares resolved by the board of directors.11. Rules for Transfer of Shares provided in Article 10 of these Regulations.12. Rules for Conversion of Shares or Rules for Subscription of Shares provided in Article 11 of these Regulations.13. Declaration that the financial state of the company was considered at a meeting of the board of directors and that the maintenance of its capital would not be affected by the repurchase.14. Appraisal by a certified public accountant or securities firm of the reasonableness of the price of the shares to be repurchased.15. Other items specified by the FSC.Within two months counting from and inclusively of the day of expiration of the reporting period for the planned repurchase, the company may, through a majority vote at a meeting of the board of directors attended by at least a two-thirds quorum, amend the originally reported purpose of the repurchase by filing a report with the FSC.Reporting documents filed pursuant to these Regulations shall be prepared in the format prescribed by the FSC. The same shall apply to any subsequent supplementation.
中文原文 上市上櫃公司買回本公司股份辦法第2條
公司於有價證券集中交易市場或證券商營業處所買回其股份者，應於董事會決議之即日起算二日內，公告並向金融監督管理委員會（以下簡稱本會）申報下列事項：
一、買回股份之目的。
二、買回股份之種類。
三、買回股份之總金額上限。
四、預定買回之期間與數量。
五、買回之區間價格。
六、買回之方式。
七、申報時已持有本公司股份之數量。
八、申報前五年內買回本公司股份之情形。
九、已申報買回但未執行完畢之情形。
十、董事會決議買回股份之會議紀錄。
十一、本辦法第十條規定之轉讓辦法。
十二、本辦法第十一條規定之轉換或認股辦法。
十三、董事會已考慮公司財務狀況，不影響公司資本維持之聲明。
十四、會計師或證券承銷商對買回股份價格之合理性評估意見。
十五、其他本會所規定之事項。
公司於申報預定買回本公司股份期間屆滿之即日起算二個月內，得經董事會三分之二以上董事之出席及出席董事超過二分之一同意，向本會申報變更原買回股份之目的。
依本辦法提出之申報文件，應依本會規定之格式製作，其補正時亦同。
一、買回股份之目的。
二、買回股份之種類。
三、買回股份之總金額上限。
四、預定買回之期間與數量。
五、買回之區間價格。
六、買回之方式。
七、申報時已持有本公司股份之數量。
八、申報前五年內買回本公司股份之情形。
九、已申報買回但未執行完畢之情形。
十、董事會決議買回股份之會議紀錄。
十一、本辦法第十條規定之轉讓辦法。
十二、本辦法第十一條規定之轉換或認股辦法。
十三、董事會已考慮公司財務狀況，不影響公司資本維持之聲明。
十四、會計師或證券承銷商對買回股份價格之合理性評估意見。
十五、其他本會所規定之事項。
公司於申報預定買回本公司股份期間屆滿之即日起算二個月內，得經董事會三分之二以上董事之出席及出席董事超過二分之一同意，向本會申報變更原買回股份之目的。
依本辦法提出之申報文件，應依本會規定之格式製作，其補正時亦同。