Regulations Governing the Administration of Shareholder Services of Public Companies Article 8
For stock certificates not withdrawn by shareholders and for blank stock certificates for future use by a company, the company or its shareholder services agent shall establish management procedures and inventory plans and shall keep them on file for inspection.A company that handles shareholder services for itself or for another company whose stock is listed on the stock exchange or traded on the OTC market shall file the management procedures and inventory plans referred to in the preceding paragraph for recordation with the institution designated by this Commission, and shall do the same upon any amendment thereto.
中文原文 公開發行股票公司股務處理準則第8條
公司或代辦股務機構對於股東未領回之股票及公司備用空白股票應訂定管理辦法及盤點計畫備供查核。
公司自辦或受託辦理股票在證券交易所上市或在證券商營業處所買賣公司之股務者，應將前項管理辦法及盤點計畫向本會指定之機構申報備查；修訂時亦同。
公司自辦或受託辦理股票在證券交易所上市或在證券商營業處所買賣公司之股務者，應將前項管理辦法及盤點計畫向本會指定之機構申報備查；修訂時亦同。