Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 27 Law: Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Chinese: 外國發行人募集與發行有價證券處理準則第27條 The provisions of Articles 14 to 16, Article 18, and Article 20 shall apply mutatis mutandis to a secondary exchange (or OTC) listed company offering and issuing stock. 中文原文 外國發行人募集與發行有價證券處理準則第27條 第十四條至第十六條、第十八條及第二十條規定，於第二上市（櫃）公司募集與發行股票準用之。
