Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 17
A primary exchange (or OTC) listed company or emerging stock company that offers and issues stock shall prepare a prospectus with the content in the Chinese language or a Chinese-English bilingual format, provided that if the English-Chinese bilingual format is used and there is any discrepancy in the interpretation of the meaning of the text, the Chinese version shall prevail.The content of the prospectus referred to in the preceding paragraph shall meet the requirements listed below, and additionally shall comply, mutatis mutandis, with the Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses:1. The content below shall be printed prominently on the front cover of the prospectus:A. Country of registration of the issuer.B. The issuer is a company that is a foreign enterprise listed in Taiwan using New Taiwan Dollars.C. If the issuer's shares do not have a par value of NT$10 per share, the par value per share, or that the shares are no-par-value shares, shall be noted.D. An investor shall carefully read the contents of this prospectus, and shall note the risks associated with the issuer. In addition, the internal page numbers to consult for the related content that text shall be noted. (An emerging stock company shall also add a note requesting that investors carefully read the risk disclosure statement.)2. The following matters shall be printed on the inside front cover of the prospectus:A. Name of the domestic lawyer who prepared the legal opinion, and the name, address, web address, and telephone number of the law firm. If opinions of any other lawyers are used (e.g. lawyers of the country of registration and the country of the principal place of business), the above information for those lawyers shall also be disclosed together.B. Name, job title, contact telephone number, and e-mail address of the litigious and non-litigious agent within the ROC.3. The following matters shall be printed in the content of the prospectus:A. Company overview, including a company introduction, the structure of the group, and the nationalities or places of registration of the directors, supervisors, managerial officers, and greater than 10 percent shareholders.B. An explanation of any material differences from the rules of the ROC in relation to the protection of shareholder equity.C. The financial reports printed in the prospectus shall be the consolidated financial reports audited and attested by a CPA, and the CPA audit report, for the most recent 2 fiscal years as of the time of the filing for the offering and issuance of stock, and the financial reports that have duly been publicly announced and reported for the most recent quarter shall additionally be included. If, before the printing of the prospectus, there is any most recent financial report audited and attested or reviewed by a CPA, it shall also be disclosed therewith.A primary exchange (or OTC) listed company or emerging stock company offering and issuing stock shall deliver the prospectus to subscribers in advance.
中文原文 外國發行人募集與發行有價證券處理準則第17條
第一上市（櫃）公司及興櫃公司募集與發行股票，應備置公開說明書，其記載事項應以中文或中英文併列記載之。
惟以中英文併列之方式記載者，其文義解釋如有差異，以中文為準。
前項公開說明書應行記載事項除應依下列規定辦理外，並準用公司募集發行有價證券公開說明書應行記載事項準則之規定：
一、公開說明書之封面應以顯著方式刊印下列內容：
（一）發行公司之註冊地國。
（二）發行公司為外國企業在臺以新臺幣掛牌之公司。
（三）發行公司股票面額非為新臺幣壹拾元者，應註明股票每股面額或無面額。
（四）投資人應詳閱本公開說明書之內容，並應注意發行公司之風險事項。
另應註明參閱本文之頁次。
（興櫃公司另應註明請投資人詳閱風險預告書）。
二、公開說明書之封裏，應刊印下列事項：
（一）出具法律意見書之國內律師之姓名、事務所名稱、地址、網址及電話。
若係採用其他律師（如註冊地國與主要營業地國律師）意見者，應一併揭露該等律師之上述資料。
（二）國內訴訟及非訴訟代理人姓名、職稱、聯絡電話及電子郵件信箱。
三、公開說明書之內容，應刊印下列事項：
（一）於公司概況中，載明集團簡介、集團架構及董事、監察人、經理人及持有公司股份超過股份總額百分之十股東之國籍或註冊地。
（二）與我國股東權益保障規定重大差異之說明。
（三）所刊載之財務報告，應為申報募集與發行股票時之最近二年度經會計師查核簽證之合併財務報告及其會計師查核報告，並應加列最近一季依法公告申報之財務報告。
截至公開說明書刊印前，如有最近期經會計師查核簽證或核閱之財務報告，應併予揭露。
第一上市（櫃）公司及興櫃公司募集與發行股票，應先向認股人交付公開說明書。
惟以中英文併列之方式記載者，其文義解釋如有差異，以中文為準。
前項公開說明書應行記載事項除應依下列規定辦理外，並準用公司募集發行有價證券公開說明書應行記載事項準則之規定：
一、公開說明書之封面應以顯著方式刊印下列內容：
（一）發行公司之註冊地國。
（二）發行公司為外國企業在臺以新臺幣掛牌之公司。
（三）發行公司股票面額非為新臺幣壹拾元者，應註明股票每股面額或無面額。
（四）投資人應詳閱本公開說明書之內容，並應注意發行公司之風險事項。
另應註明參閱本文之頁次。
（興櫃公司另應註明請投資人詳閱風險預告書）。
二、公開說明書之封裏，應刊印下列事項：
（一）出具法律意見書之國內律師之姓名、事務所名稱、地址、網址及電話。
若係採用其他律師（如註冊地國與主要營業地國律師）意見者，應一併揭露該等律師之上述資料。
（二）國內訴訟及非訴訟代理人姓名、職稱、聯絡電話及電子郵件信箱。
三、公開說明書之內容，應刊印下列事項：
（一）於公司概況中，載明集團簡介、集團架構及董事、監察人、經理人及持有公司股份超過股份總額百分之十股東之國籍或註冊地。
（二）與我國股東權益保障規定重大差異之說明。
（三）所刊載之財務報告，應為申報募集與發行股票時之最近二年度經會計師查核簽證之合併財務報告及其會計師查核報告，並應加列最近一季依法公告申報之財務報告。
截至公開說明書刊印前，如有最近期經會計師查核簽證或核閱之財務報告，應併予揭露。
第一上市（櫃）公司及興櫃公司募集與發行股票，應先向認股人交付公開說明書。