Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies Article 4
The certification of securities shall be processed as follows:1. The certification period for a certification bank processing a new issuance or new private placement of securities shall not exceed five business days starting from the date on which the bank is engaged. In addition, before proceeding with the certification, review and a record shall be made of the corporate registration chart (or corporate registration card), and of the content, paper quality, company specimen chop, serial number, par value, volume, and total issuance amount of the securities in question.2. Until the company issuing or privately placing the securities has completed settlement, the certification bank shall exercise the custodial duty of a good administrator in safekeeping the sample of the seal specimen with which the certification bank certifies the securities and the sample specimen of the certified securities.3. The total amount of securities certified shall be limited to the actual issuance amount within the total issuance amount approved by the competent authority for effective registration and to the total amount of securities for which the payment has actually been paid up.4. If application is made to reissue a company's publicly issued or privately placed securities, the reissued securities shall be certified only after the applicant obtains a written judgment of exclusion by a court declaring the original securities certificates void.5. Securities from the same issue or private placement shall be certified by the same bank.6. When handling the certification of privately placed securities, a certification bank shall limit the certification to within the total amount of securities for which payment has actually been collected, the private placement amount announced by the company, and the amount approved by the Ministry of Economic Affairs for amendment registration, and shall also check whether the company has noted on the securities in conspicuous type that they are privately placed, their delivery date, and restrictions on transfer.If replacement securities must be issued because of merger, consolidation, split, or other reason, the certification bank shall verify that the securities have been voided by clipping before carrying out certification of the new securities. However, in regard to circumstances set forth in paragraph 3, Article 33 of the Business Mergers and Acquisition Act, since the original share certificates have become null and void because of failure to be filed with the company, certification of the new securities can be performed directly.If a company buys back or redeems securities and cancels them, it shall void them by clipping after carrying out amendment registration procedures, and file a report with the original certification bank.If scriplessly issued or privately placed securities are changed to scrip securities, the certification bank shall carry out certification on the basis of the document evidencing termination of registration issued by the centralized securities depository enterprise.</br>If there is any merger or acquisition of a certification bank or acceptance of transfer of the certification business of another certification bank, the operations of the certification business shall be assumed in full by the surviving company or the company assuming the certification business.
中文原文 公開發行公司發行股票及公司債券簽證規則第4條
證券簽證應依下列規定辦理之：
一、簽證銀行辦理簽證期間，新發行或新私募之證券自接受委託之日起，不得超過五個營業日，並於簽證前應就公司登記事項表（或公司登記事項卡）及證券之內容、紙質、公司印鑑式樣、編號、面值、張數、總額等詳為審核並登記之。
二、簽證銀行簽證於證券之印鑑樣本及經簽證之證券樣張，於發行或私募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、簽證證券數額應以經主管機關同意申報生效之發行總額以內之實際發行數額及已實收款項之證券總數為限。
四、公司發行或私募之證券申請補發者，應於申請人取得經法院宣告原證券無效之除權判決書後簽證之。
五、同次發行或私募之證券，應委託同一銀行簽證。
六、簽證銀行於辦理私募證券之簽證，應以實際收款之證券總數、公司公告私募數額及經濟部核准變更登記之數額為限，並核對公司是否於證券上以明顯文字註記屬私募證券、交付日及轉讓之限制。
證券因合併、分割或其他原因而須換發者，簽證銀行應確認舊證券已截角作廢後，始得為新證券之簽證作業。
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。
公司買回或收回證券註銷者，於辦理變更登記後，應截角作廢，並向原簽證銀行申報。
無實體發行或私募證券改為實體印製者，簽證銀行應依證券集中保管事業出具之終止登錄證明文件辦理簽證。
簽證銀行如有合併、收購或受讓簽證業務等情事者，其簽證業務應由存續公司或承受其簽證業務之公司概括承受。
一、簽證銀行辦理簽證期間，新發行或新私募之證券自接受委託之日起，不得超過五個營業日，並於簽證前應就公司登記事項表（或公司登記事項卡）及證券之內容、紙質、公司印鑑式樣、編號、面值、張數、總額等詳為審核並登記之。
二、簽證銀行簽證於證券之印鑑樣本及經簽證之證券樣張，於發行或私募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、簽證證券數額應以經主管機關同意申報生效之發行總額以內之實際發行數額及已實收款項之證券總數為限。
四、公司發行或私募之證券申請補發者，應於申請人取得經法院宣告原證券無效之除權判決書後簽證之。
五、同次發行或私募之證券，應委託同一銀行簽證。
六、簽證銀行於辦理私募證券之簽證，應以實際收款之證券總數、公司公告私募數額及經濟部核准變更登記之數額為限，並核對公司是否於證券上以明顯文字註記屬私募證券、交付日及轉讓之限制。
證券因合併、分割或其他原因而須換發者，簽證銀行應確認舊證券已截角作廢後，始得為新證券之簽證作業。
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。
公司買回或收回證券註銷者，於辦理變更登記後，應截角作廢，並向原簽證銀行申報。
無實體發行或私募證券改為實體印製者，簽證銀行應依證券集中保管事業出具之終止登錄證明文件辦理簽證。
簽證銀行如有合併、收購或受讓簽證業務等情事者，其簽證業務應由存續公司或承受其簽證業務之公司概括承受。