Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 30
The following particulars shall be specified in the offering plan for TDRs:1. Purpose of the offering.2. Projected date of issuance, total dollar amount, total number of units to be issued, number of the underlying securities represented by TDRs, and method for determining the issue price.3. Rights and obligations of the holders of TDRs.4. Source of the underlying securities represented by TDRs.5. Method of underwriting and intended place of listing.6. The intended use of the proceeds; where the party raising funds is a secondary exchange (or OTC) listed company, the offering plan shall also specify the projected benefits to be derived therefrom.7. If the offering is for the purpose of merging with a domestic [Taiwan]company, acquiring shares of a domestic [Taiwan]company, or for an acquisition or demerger that involves a domestic [Taiwan]company, the following particulars shall be set forth:A. The number of shares received (or the name of the business or assets acquired), the party from which the acquisition is to be made, and conditions and limitations attaching to any future transfer.B. The expected rate of progress, and expected date of completion.C. The method of deciding the share exchange ratio and the reasonableness thereof.D. The expected benefit.E. Where the counterparty in any merger, acquisition, or share swap is an affiliated enterprise or affiliated person, the offering plan shall state the nature of the affiliation with such enterprise or person, the reason for selecting the affiliated enterprise or affiliated person, the need for such selection, and the effect of the selection upon shareholders' equity.8. Allocation of relevant fees incurred during the offering period and the duration of the facility; provided, that this requirement does not apply if the TDRs are issued by a foreign issuer for a capital increase.9. The time frame for the offering, and the approach to be taken in case of under-subscription; if the case is a merger with a domestic [Taiwan] company, acquiring shares of a domestic [Taiwan]company, or an acquisition or demerger that involves a domestic [Taiwan]company, the offering plan shall set forth the time period for completion of the issue, and the approach to be taken in case no issuance is carried out before the deadline.10. Other matters required to be specified by the FSC.
中文原文 外國發行人募集與發行有價證券處理準則第30條
臺灣存託憑證發行計畫應載明下列事項：
一、發行目的。
二、預定發行日期、發行總金額、發行單位總數、臺灣存託憑證所表彰有價證券之數量及預計單位發行價格之決定方式。
三、臺灣存託憑證持有人之權利義務。
四、臺灣存託憑證所表彰之有價證券之來源。
五、承銷方式及擬掛牌處所。
六、募集資金之用途。
第二上市（櫃）公司募集資金者，並應揭露預計可能產生效益。
七、發行目的如為合併本國公司、受讓本國公司股份、收購或分割本國公司者：
（一）受讓之股份或收購之營業或財產之名稱、數量及對象、未來移轉之條件及限制。
（二）計畫預計執行進度、預計完成日期。
（三）換股比例之決定方式及合理性。
（四）預計可能產生效益。
（五）併購或換股對象為關係企業或關係人者，應列明與關係企業或關係人之關係、選定關係企業或關係人之原因、必要性及對股東權益之影響。
八、發行及存續期間相關費用之分攤方式。
但臺灣存託憑證係由外國發行人增資發行者，免予記載。
九、募集期間及逾期未募足之處理方式。
如為合併本國公司、受讓本國公司股份、收購或分割本國公司者，其完成發行期間及逾期未發行之處理方式。
十、其他經本會規定應記載之事項。
一、發行目的。
二、預定發行日期、發行總金額、發行單位總數、臺灣存託憑證所表彰有價證券之數量及預計單位發行價格之決定方式。
三、臺灣存託憑證持有人之權利義務。
四、臺灣存託憑證所表彰之有價證券之來源。
五、承銷方式及擬掛牌處所。
六、募集資金之用途。
第二上市（櫃）公司募集資金者，並應揭露預計可能產生效益。
七、發行目的如為合併本國公司、受讓本國公司股份、收購或分割本國公司者：
（一）受讓之股份或收購之營業或財產之名稱、數量及對象、未來移轉之條件及限制。
（二）計畫預計執行進度、預計完成日期。
（三）換股比例之決定方式及合理性。
（四）預計可能產生效益。
（五）併購或換股對象為關係企業或關係人者，應列明與關係企業或關係人之關係、選定關係企業或關係人之原因、必要性及對股東權益之影響。
八、發行及存續期間相關費用之分攤方式。
但臺灣存託憑證係由外國發行人增資發行者，免予記載。
九、募集期間及逾期未募足之處理方式。
如為合併本國公司、受讓本國公司股份、收購或分割本國公司者，其完成發行期間及逾期未發行之處理方式。
十、其他經本會規定應記載之事項。