Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 6
A foreign issuer that files to publicly offer and issue the securities listed below shall engage a securities underwriter to conduct an evaluation and issue an evaluation report, and engage a lawyer to review the relevant legal issues and issue a legal opinion:1. A domestic issue of corporate bonds with equity characteristics in which a securities underwriter is engaged to conduct underwriting to the public.2. A primary exchange (or OTC) listed company domestically issuing new shares in connection with a cash capital increase, issuing new shares in connection with a merger, issuing new shares in connection with acquiring shares of another company, or issuing new shares in connection with an acquisition or demerger.3. A primary exchange (or OTC) listed company or emerging stock company publicly offering and issuing overseas securities. Issuers of straight corporate bonds, however, are not subject to this restriction.4. A secondary exchange (or OTC) listed company issuing new shares in connection with a capital increase or issuing new shares to sponsor issuance of TDRs.5. A secondary exchange (or OTC) listed company making a domestic secondary public offering of stock or sponsored issuance of TDRs using shares that have already been issued and are held by shareholders.6. An emerging stock company issuing new shares in connection with a cash capital increase and allocating a certain percentage of the total amount of newly issued shares for issuance to the public.The concluding opinion of the evaluation report referred to in the preceding paragraph shall be published in the prospectus.A primary exchange (or OTC) listed company that files for a case under subparagraphs 1 to 3 of paragraph 1 shall, in the accounting year when the offering is completed and in the subsequent 3 accounting years, engage a securities underwriter to assist it in complying with ROC securities laws and regulations.
中文原文 外國發行人募集與發行有價證券處理準則第6條
外國發行人申報募集與發行下列有價證券，應委請證券承銷商評估並出具評估報告、律師審核相關法律事項並出具法律意見書：
一、於國內發行具股權性質之公司債委託證券承銷商對外公開承銷者。
二、第一上市（櫃）公司於國內辦理現金增資發行新股、合併發行新股、受讓他公司股份發行新股、收購或分割發行新股者。
三、第一上市（櫃）公司及興櫃公司募集與發行海外有價證券者。
但發行普通公司債者，不在此限。
四、第二上市（櫃）公司增資發行新股或發行新股參與發行臺灣存託憑證者。
五、第二上市（櫃）公司以股東持有之已發行股份於國內公開招募股票或參與發行臺灣存託憑證。
六、興櫃公司辦理現金增資發行新股並提撥發行新股總額之一定比率對外公開發行者。
前項規定之評估報告總結意見，應刊載於公開說明書中。
第一上市（櫃）公司申報第一項第一款至第三款案件，應於募集完成年度及其後三個會計年度，委任證券承銷商協助其遵循中華民國證券相關法令。
一、於國內發行具股權性質之公司債委託證券承銷商對外公開承銷者。
二、第一上市（櫃）公司於國內辦理現金增資發行新股、合併發行新股、受讓他公司股份發行新股、收購或分割發行新股者。
三、第一上市（櫃）公司及興櫃公司募集與發行海外有價證券者。
但發行普通公司債者，不在此限。
四、第二上市（櫃）公司增資發行新股或發行新股參與發行臺灣存託憑證者。
五、第二上市（櫃）公司以股東持有之已發行股份於國內公開招募股票或參與發行臺灣存託憑證。
六、興櫃公司辦理現金增資發行新股並提撥發行新股總額之一定比率對外公開發行者。
前項規定之評估報告總結意見，應刊載於公開說明書中。
第一上市（櫃）公司申報第一項第一款至第三款案件，應於募集完成年度及其後三個會計年度，委任證券承銷商協助其遵循中華民國證券相關法令。