Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 53
The provisions of Chapter III, Section II of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers shall apply mutatis mutandis to a primary exchange (or OTC) listed company offering and issuing convertible bonds.The provisions of Chapter III, Section III of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers shall apply mutatis mutandis to a primary exchange (or OTC) listed company offering and issuing corporate bonds with warrants.
中文原文 外國發行人募集與發行有價證券處理準則第53條
第一上市（櫃）公司募集與發行轉換公司債，準用發行人募集與發行有價證券處理準則第三章第二節之規定。
第一上市（櫃）公司募集與發行附認股權公司債，準用發行人募集與發行有價證券處理準則第三章第三節之規定。
第一上市（櫃）公司募集與發行附認股權公司債，準用發行人募集與發行有價證券處理準則第三章第三節之規定。