Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 23
Where a secondary exchange (or OTC) listed company registers the offering and issuance of stocks, the stocks in question shall carry the same rights and obligations as other stocks in the same class that have been listed on other stock exchanges or traded on other OTC markets.
中文原文 外國發行人募集與發行有價證券處理準則第23條
第二上市（櫃）公司申報募集與發行之股票，其權利義務應與其在其他證券市場發行同種類之股票相同。