Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 51
A foreign issuer offering and issuing bonds shall provide offerees with a prospectus. A foreign issuer issuing convertible corporate bonds or corporate bonds with warrants shall engage securities underwriter(s) to handle a public offering.
中文原文 外國發行人募集與發行有價證券處理準則第51條
外國發行人募集與發行債券，應先向應募人交付公開說明書；發行轉換公司債或附認股權公司債者，應委託證券承銷商辦理公開承銷。