Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 31
The following particulars shall be specified in the deposit contract:1. The name, nationality and location of principal place of business of the contracting parties.2. The total dollar amount, total number of units, and number of the underlying securities represented by and the projected issue price per unit of the TDRs to be issued.3. The depositary institution shall use its reasonable and diligent efforts to select a custodian institution for the interest of the holders of TDRs and to enter into a custody contract or other documents for custody of the underlying securities represented by the depositary receipts.4. The obligations and responsibilities of the depositary institution.5. The method for calculation of the remuneration payable to the depositary institution and the manner and term for payment thereof.6. An undertaking from the secondary exchange (or OTC) listed company to provide reports to the depositary institution in accordance with the requirements of the FSC and the securities laws and regulations of its country of registration and the country where its securities are listed.7. The underlying securities represented by TDRs shall all be placed under the custody of a custodian institution.8. The fees and expenses for the purchase of TDRs.9. The manner for registration of the transfer of TDRs.10. Taxation to be leviable on TDRs.11. The method for fixing the record date for determination of entitlement to any right or dividend.12. The consent to allow the depositary institution to exercise the shareholders' rights on behalf of the holders of TDRs.13. The fact that the depositary institution is authorized to handle subscription of new shares on behalf of the holders of TDRs.14. The method for the depositary institution to handle the distribution of dividends, bonus, interest or other benefits.15. The manner for the depositary institution's exercise of the shareholders' rights on behalf of holders.16. If the foreign issuer is conducting a merger, acquiring shares of another company, conducting an acquisition or demerger, or distributing non-cash dividends, the method for handling of the securities held by the holders of the TDRs.17. Any amendments to the agreement.18. The manner for handling the rescission of the agreement:19. The fact that the governing law shall be the laws of the ROC.20. The fact that, in case of litigation, the District Court of Taipei, Taiwan shall have jurisdiction; if there is any stipulation for arbitration, the details of such stipulation.21. Other important matters agreed upon by the contracting parties or 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31條
存託契約應載明下列事項：
一、契約當事人之名稱、國籍、主營業所所在地。
二、發行臺灣存託憑證之總額、發行單位總數、其所表彰有價證券之數量及預計單位發行金額。
三、存託機構應盡善良管理人之義務，為臺灣存託憑證持有人之利益選任保管機構，並與保管機構訂立保管臺灣存託憑證所表彰有價證券之保管契約或其他文件。
四、存託機構之義務與責任。
五、存託機構所受報酬之計算方式、給付方法及時間。
六、第二上市（櫃）公司依本會、註冊地國及上市地國證券法令之規定，應提供報告與存託機構之意旨。
七、臺灣存託憑證所表彰之有價證券總數應交付保管機構保管。
八、購買臺灣存託憑證之費用。
九、臺灣存託憑證轉讓過戶方式。
十、臺灣存託憑證之課稅方式。
十一、除權日及除息日之訂定。
十二、同意由存託機構代理臺灣存託憑證持有人行使股東權利。
十三、存託機構代理處理新股認購事宜。
十四、委託存託機構代理發放股息、紅利、利息或其他利益之方式。
十五、存託機構代理行使股東權利之處理方式。
十六、外國發行人如辦理合併、受讓他公司股份、進行收購、分割或分派非現金股利等，臺灣存託憑證持有人所持有有價證券之處理方式。
十七、約定事項變更之處理方式。
十八、解約之處理方式。
十九、存託契約所適用之準據法為中華民國法律。
二十、訴訟管轄法院為臺灣臺北地方法院；如有仲裁之約定者，其約定之內容。
二十一、其他重要約定或本會規定應記載之事項。
一、契約當事人之名稱、國籍、主營業所所在地。
二、發行臺灣存託憑證之總額、發行單位總數、其所表彰有價證券之數量及預計單位發行金額。
三、存託機構應盡善良管理人之義務，為臺灣存託憑證持有人之利益選任保管機構，並與保管機構訂立保管臺灣存託憑證所表彰有價證券之保管契約或其他文件。
四、存託機構之義務與責任。
五、存託機構所受報酬之計算方式、給付方法及時間。
六、第二上市（櫃）公司依本會、註冊地國及上市地國證券法令之規定，應提供報告與存託機構之意旨。
七、臺灣存託憑證所表彰之有價證券總數應交付保管機構保管。
八、購買臺灣存託憑證之費用。
九、臺灣存託憑證轉讓過戶方式。
十、臺灣存託憑證之課稅方式。
十一、除權日及除息日之訂定。
十二、同意由存託機構代理臺灣存託憑證持有人行使股東權利。
十三、存託機構代理處理新股認購事宜。
十四、委託存託機構代理發放股息、紅利、利息或其他利益之方式。
十五、存託機構代理行使股東權利之處理方式。
十六、外國發行人如辦理合併、受讓他公司股份、進行收購、分割或分派非現金股利等，臺灣存託憑證持有人所持有有價證券之處理方式。
十七、約定事項變更之處理方式。
十八、解約之處理方式。
十九、存託契約所適用之準據法為中華民國法律。
二十、訴訟管轄法院為臺灣臺北地方法院；如有仲裁之約定者，其約定之內容。
二十一、其他重要約定或本會規定應記載之事項。