Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies Article 5

If securities deemed as publicly issued under Article 24 of the Securities and Exchange Act and securities undergo the supplemental public issuance procedure pursuant to paragraph 1 of Article 42 have not been certified pursuant to these Regulations, the company shall carry out supplemental certification procedures. The securities may not be consigned for trading nor provided for settlement until such supplemental certification has been completed.A company carrying out supplemental certification under the preceding paragraph shall notify each shareholder of such supplemental certification and publicly announce it.
中文原文 公開發行公司發行股票及公司債券簽證規則第5條
依證券交易法第二十四條規定視為已公開發行之證券及第四十二條第一項因補辦公開發行程序之證券,未經依本規則簽證者,應由公司補辦之。
未經補辦者,不得委託買賣或供交割之標的。
公司補辦前項簽證,應通知各股東並公告之。

English translation for reference only; the Chinese text prevails. Not legal advice.