Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 61
A primary exchange (or OTC) listed company or emerging stock company that issues employee stock warrants or new restricted employee shares shall prepare a prospectus with the content in the Chinese language or a Chinese-English bilingual format, provided that if the English-Chinese bilingual format is used and there is any discrepancy in the interpretation of the meaning of the text, the Chinese version shall prevail.The content of the prospectus referred to in the preceding paragraph shall meet the requirements listed below, and additionally shall comply, mutatis mutandis, with Chapter III of the Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses:1. The content below shall be printed prominently on the front cover of the prospectus:A. Country of registration of the issuer.B. The issuer is a company that is a foreign enterprise listed in Taiwan using New Taiwan Dollars.2. On the inside front cover of the prospectus shall be printed the name, job title, contact telephone number, and email address of the litigious and non-litigious agent within the ROC.3. Content of the prospectus:A. Company overview, including a company introduction and the structure of the group.B. The financial statements printed in the prospectus shall be the consolidated financial statements audited and attested by a CPA (not including the notes and schedules to the financial report), and the CPA audit report, for the most recent 2 fiscal years as of the time of the filing for the issue of employee stock warrants or new restricted employee shares.C. If the filing date falls more than 45 days after the end of a given quarter, the consolidated financial statement for the most recent quarter reviewed by a CPA (but not including the accompanying notes and schedules of the financial statement), and the CPA review report, shall additionally be submitted.If, before the printing of the prospectus, there is any most recent financial statement attested by a CPA, it shall also be disclosed therewith.
中文原文 外國發行人募集與發行有價證券處理準則第61條
第一上市（櫃）公司及興櫃公司發行員工認股權憑證或限制員工權利新股，應備置公開說明書，其記載事項應以中文或中英文併列記載之。
惟以中英文併列之方式記載者，其文義解釋如有差異，以中文為準。
前項公開說明書應行記載事項除應依下列規定辦理外，並準用公司募集發行有價證券公開說明書應行記載事項準則第三章之規定：
一、公開說明書之封面應以顯著方式刊印下列內容：
（一）發行公司之註冊地國。
（二）發行公司為外國企業在臺以新臺幣掛牌之公司。
二、公開說明書之封裏，應刊印國內訴訟及非訴訟代理人姓名、職稱、聯絡電話及電子郵件信箱。
三、公開說明書之內容：
（一）應於公司概況中，載明集團簡介及集團架構。
（二）所刊載之財務報表，應為申報發行員工認股權憑證或限制員工權利新股時之最近二年度經會計師查核簽證之合併財務報表（不包括財務報告附註及附表）及其會計師查核報告。
（三）申報日期已逾各季終了後四十五日者，應加送會計師核閱之最近一季合併財務報表及其核閱報告（但不包括財務報表附註及附表）。
截至公開說明書刊印前，如有最近期經會計師簽證之財務報表，應併予揭露。
惟以中英文併列之方式記載者，其文義解釋如有差異，以中文為準。
前項公開說明書應行記載事項除應依下列規定辦理外，並準用公司募集發行有價證券公開說明書應行記載事項準則第三章之規定：
一、公開說明書之封面應以顯著方式刊印下列內容：
（一）發行公司之註冊地國。
（二）發行公司為外國企業在臺以新臺幣掛牌之公司。
二、公開說明書之封裏，應刊印國內訴訟及非訴訟代理人姓名、職稱、聯絡電話及電子郵件信箱。
三、公開說明書之內容：
（一）應於公司概況中，載明集團簡介及集團架構。
（二）所刊載之財務報表，應為申報發行員工認股權憑證或限制員工權利新股時之最近二年度經會計師查核簽證之合併財務報表（不包括財務報告附註及附表）及其會計師查核報告。
（三）申報日期已逾各季終了後四十五日者，應加送會計師核閱之最近一季合併財務報表及其核閱報告（但不包括財務報表附註及附表）。
截至公開說明書刊印前，如有最近期經會計師簽證之財務報表，應併予揭露。