Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 3
For the purposes of these Regulations, the meanings of the following terms are as defined respectively:1. Foreign issuer: a juristic person registered under the laws of a foreign nation, or a financial institution branch meeting the conditions set by the Financial Supervisory Commission (FSC).2. Primary exchange (or OTC) listed company: a foreign issuer whose issued stock is not listed for trading on an overseas securities market at the time it is initially approved for exchange-listed or OTC-listed trading by the Taiwan Stock Exchange Corporation (TWSE) or the Taipei Exchange (TPEx) respectively.3. Secondary exchange (or OTC) listed company: a foreign issuer whose issued stock or securities representing stock are already listed for trading on an approved overseas securities market, and whose securities are approved for exchange-listed or OTC-listed trading, respectively, by the TWSE or the TPEx.4. Emerging stock company: a foreign issuer whose issued stock is not listed or traded on an overseas securities market, and its stock has been approved for registration by the TPEx as an emerging stock.5. Taiwan Innovation Board primary listed company ("TIB primary listed company"): a company whose stock is listed and traded on the Taiwan Innovation Board (TIB) in accordance with Chapter IV of the Taiwan Stock Exchange Corporation Rules Governing Review of Securities Listings ("Listing Review Rules").6. Depositary institution: a domestically located financial institution that has been approved by the competent authority to engage in business relating to Taiwan depositary receipts; or an overseas institution that issues overseas depositary receipts in accordance with the applicable securities laws and regulations of the country of issuance.7. Custodian institution: either (i) a financial institution that has entered into a custody contract or another document with a depositary institution, whereby the custodian institution maintains custody of the underlying securities represented by Taiwan depositary receipts; or (ii) an institution that maintains custody of securities issued by a foreign issuer.8. Taiwan depositary receipts (TDRs): depositary receipts issued by a depositary institution in the ROC, the underlying securities of which have been placed in a custodian institution by a foreign issuer.9. Sponsor issuance: an act whereby a foreign issuer, acting in accordance with the terms of a deposit contract, assists in administering the issuance of TDRs and provides financial information in accordance with contractual stipulations.10. Effective registration: a foreign issuer registering a planned offering and issuance with the FSC by duly filing all required documents, with the registration to automatically become effective after a certain number of business days have elapsed from the date the filing documents are received by the FSC and any FSC-designated agencies, unless the required content of the filing documents is incomplete or supplementary explanations are necessary to safeguard the public interest or the FSC has rejected the filing documents.11. Business day: a trading day in the securities market.
中文原文 外國發行人募集與發行有價證券處理準則第3條
本準則用詞定義如下：
一、外國發行人：指依照外國法律組織登記之法人，或符合金融監督管理委員會（以下簡稱本會）所定條件之金融機構分支機構。
二、第一上市（櫃）公司：指外國發行人所發行之股票首次經臺灣證券交易所股份有限公司（以下簡稱證券交易所）或財團法人中華民國證券櫃檯買賣中心（以下簡稱證券櫃檯買賣中心）同意上市或上櫃買賣時，其股票未在海外證券市場掛牌交易者。
三、第二上市（櫃）公司：指外國發行人所發行之股票或表彰股票之有價證券已在經核定之海外證券市場掛牌交易，且其有價證券經證券交易所或證券櫃檯買賣中心同意上市或上櫃買賣者。
四、興櫃公司：指外國發行人所發行之股票未在海外證券市場掛牌交易，且其股票經證券櫃檯買賣中心同意登錄興櫃者。
五、創新板第一上市公司：指股票已依臺灣證券交易所股份有限公司有價證券上市審查準則（以下簡稱上市審查準則）第四章規定在創新板上市買賣者。
六、存託機構：指在國內經有關主管機關許可得辦理臺灣存託憑證業務之金融機構；或指在海外依發行地國之證券有關法令發行海外存託憑證之機構。
七、保管機構：指與存託機構訂立保管契約或其他文件，保管存託憑證所表彰有價證券之金融機構；或指保管外國發行人所發行股票之機構。
八、臺灣存託憑證：指存託機構在國內所發行表彰存放於保管機構之外國發行人有價證券之憑證。
九、參與發行：指外國發行人依存託契約協助執行存託憑證發行計畫，並依約定履行提供財務資訊之行為。
十、申報生效：指外國發行人依規定檢齊相關書件向本會提出申報，除因申報書件應行記載事項不充分、為保護公益有必要補正說明或經本會退回者外，其案件自本會及本會指定之機構收到申報書件即日起屆滿一定營業日即可生效。
十一、營業日：指證券市場交易日。
一、外國發行人：指依照外國法律組織登記之法人，或符合金融監督管理委員會（以下簡稱本會）所定條件之金融機構分支機構。
二、第一上市（櫃）公司：指外國發行人所發行之股票首次經臺灣證券交易所股份有限公司（以下簡稱證券交易所）或財團法人中華民國證券櫃檯買賣中心（以下簡稱證券櫃檯買賣中心）同意上市或上櫃買賣時，其股票未在海外證券市場掛牌交易者。
三、第二上市（櫃）公司：指外國發行人所發行之股票或表彰股票之有價證券已在經核定之海外證券市場掛牌交易，且其有價證券經證券交易所或證券櫃檯買賣中心同意上市或上櫃買賣者。
四、興櫃公司：指外國發行人所發行之股票未在海外證券市場掛牌交易，且其股票經證券櫃檯買賣中心同意登錄興櫃者。
五、創新板第一上市公司：指股票已依臺灣證券交易所股份有限公司有價證券上市審查準則（以下簡稱上市審查準則）第四章規定在創新板上市買賣者。
六、存託機構：指在國內經有關主管機關許可得辦理臺灣存託憑證業務之金融機構；或指在海外依發行地國之證券有關法令發行海外存託憑證之機構。
七、保管機構：指與存託機構訂立保管契約或其他文件，保管存託憑證所表彰有價證券之金融機構；或指保管外國發行人所發行股票之機構。
八、臺灣存託憑證：指存託機構在國內所發行表彰存放於保管機構之外國發行人有價證券之憑證。
九、參與發行：指外國發行人依存託契約協助執行存託憑證發行計畫，並依約定履行提供財務資訊之行為。
十、申報生效：指外國發行人依規定檢齊相關書件向本會提出申報，除因申報書件應行記載事項不充分、為保護公益有必要補正說明或經本會退回者外，其案件自本會及本會指定之機構收到申報書件即日起屆滿一定營業日即可生效。
十一、營業日：指證券市場交易日。