Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 26
A secondary exchange (or OTC) listed company shall appoint a shareholders services agent to prepare and maintain custody of its shareholders' register.
中文原文 外國發行人募集與發行有價證券處理準則第26條
第二上市（櫃）公司應指定代辦股務機構，該機構應製作並保管股東名簿。