Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 15
The following particulars shall be specified in the stock offering plan:1. Purpose of the offering.2. Total number of shares to be issued, method for determining the issue price per share and total dollar amount.3. Method of underwriting and intended place of listing.4. In case of new share issuance for cash injection, the use of proceeds and the projected benefits to be derived therefrom.5. If the purpose of the issuance is issuance of new shares in connection with a merger, acquiring shares of another company, or an acquisition or demerger:A. The name, amount, and counterparty of the received shares, or the acquired business or assets, and conditions and restrictions on future transfers.B. The plan's projected implementation schedule and projected completion date.C. Method for deciding the share exchange ratio and the reasonableness thereof.D. Projected benefits.E. If the counterpart of the merger, acquisition, or share exchange is an affiliated enterprise or related party, the relationship with the affiliated enterprise or related party, the reason for and necessity of selecting that affiliated enterprise or related party, and the impact on shareholders' equity shall each be specified.6. The registration, printing, certification, distribution, and delivery by book-entry transfer stock and the method for settlement of domestic transactions.7. Time frame for the offering, and the approach to be taken in case of under-subscription.8. Other matters required to be specified by the FSC.
中文原文 外國發行人募集與發行有價證券處理準則第15條
股票發行計畫應載明下列事項：
一、發行目的。
二、發行股數、每股發行價格之決定方式及發行總金額。
三、承銷方式及擬掛牌處所。
四、以現金增資發行新股者，其募集資金運用計畫及預計可能產生效益。
五、發行目的如為合併、受讓他公司股份、收購或分割而發行新股者：
（一）受讓之股份或收購之營業或財產之名稱、數量與對象及未來移轉之條件與限制。
（二）計畫預計執行進度、預計完成日期。
（三）換股比例之決定方式及合理性。
（四）預計可能產生效益。
（五）併購或換股對象為關係企業或關係人者，應列明與關係企業或關係人之關係、選定關係企業或關係人之原因、必要性及對股東權益之影響。
六、股票之登錄、印製、簽證、發放、帳簿劃撥交付及其在國內買賣之交割交付方式。
七、募集期間及逾期未募足之處理方式。
八、其他經本會規定應記載之事項。
一、發行目的。
二、發行股數、每股發行價格之決定方式及發行總金額。
三、承銷方式及擬掛牌處所。
四、以現金增資發行新股者，其募集資金運用計畫及預計可能產生效益。
五、發行目的如為合併、受讓他公司股份、收購或分割而發行新股者：
（一）受讓之股份或收購之營業或財產之名稱、數量與對象及未來移轉之條件與限制。
（二）計畫預計執行進度、預計完成日期。
（三）換股比例之決定方式及合理性。
（四）預計可能產生效益。
（五）併購或換股對象為關係企業或關係人者，應列明與關係企業或關係人之關係、選定關係企業或關係人之原因、必要性及對股東權益之影響。
六、股票之登錄、印製、簽證、發放、帳簿劃撥交付及其在國內買賣之交割交付方式。
七、募集期間及逾期未募足之處理方式。
八、其他經本會規定應記載之事項。