Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 38
When the secondary exchange (or OTC) listed company provides the depositary institution with any information as required pursuant to the deposit contract, a report thereof shall be filed with the FSC within 3 days after such provision.
中文原文 外國發行人募集與發行有價證券處理準則第38條
第二上市（櫃）公司依存託契約約定應提供存託機構之任何資料，應於提供資料三日內向本會申報。