Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 11
If any of the circumstances listed below is discovered at an issuer that offers and issues securities, the FSC may void or revoke its effective registration or approval:1. In a case in which the issuer has filed for registration of an issue of straight corporate bonds, the offering period exceeds the prescribed period under the TPEx Review Rules and the TPEx Rules for International Bonds.2. In a case other than one falling under the preceding paragraph, the subscription payment has not been fully raised and paid in cash after 3 months from the date of receiving the notice of effective registration from the FSC; provided that the FSC may grant an extension of 3 months upon application therefor with legitimate reasons and provided further that such extension shall be limited to one.3. Any one of the events prescribed under Article 251, paragraph 1 or Article 271, paragraph 1 of the Company Act occurs.4. The issuer is in violation of Article 20, paragraph 1 of the Act.5. The issuer is in violation of Article 5.6. A serious breach of, or failure to fulfill, a commitment made at the time securities were offered and issued.7. For purposes of protecting the public interest, or if the issuer is in violation of these Regulations or any restrictions or prohibitions imposed at the time when the FSC notified the issuer that its registration had become effective or application had been approved.In the event a holder of securities makes a secondary distribution to unspecified persons, the FSC may void or revoke the registration when the situation prescribed under the aforementioned subparagraphs 4, 6 or 7 occurs after the registration with it has become effective.From the date on which the registration becomes effective until the date of completion of the securities offering, if the content of a publicly disclosed financial forecast or other released information is at variance with the registration or application documents, and there has been a material impact on securities prices or shareholders' equity, the FSC may void or revoke the effectiveness of the report.When an effective registration is voided or revoked, if the proceeds for the securities have already been collected, the issuer or the holder, within 10 days from the day it receives the notice of voidance or revocation from the FSC, shall return those proceeds plus interest computed in accordance with law, and bear liability for damages.
中文原文 發行人募集與發行有價證券處理準則第11條
發行人募集與發行有價證券，經發現有下列情形之一，本會得撤銷或廢止其申報生效或核准：
一、發行人申報發行普通公司債案件之募集期間，逾櫃買中心審查準則及櫃買中心國際債券管理規則所定期限者。
二、前款以外之案件，自申報生效通知到達之日起，逾三個月尚未募足並收足現金款項者。
但其有正當理由申請延期，經本會核准者，得再延長三個月，並以一次為限。
三、有公司法第二百五十一條第一項或第二百七十一條第一項規定情事者。
四、違反本法第二十條第一項規定情事者。
五、違反第五條規定情事者。
六、違反或不履行辦理募集與發行有價證券時所出具之承諾，情節重大者。
七、其他為保護公益、違反本準則規定或本會於通知申報生效或申請核准時之限制或禁止規定者。
有價證券持有人對非特定人公開招募有價證券，經向本會申報生效後有前項第四款、第六款或第七款之情事者，本會亦得撤銷或廢止其申報生效。
發行人自申報生效之日起至有價證券募集完成之日止，對外公開財務預測資訊或發布之資訊與申報（請）書件不符，且對證券價格或股東權益有重大影響時，本會得撤銷或廢止其申報生效。
經撤銷或廢止申報生效時，已收取有價證券價款者，發行人或持有人應於接獲本會撤銷或廢止通知之日起十日內，依法加算利息返還該價款，並負損害賠償責任。
一、發行人申報發行普通公司債案件之募集期間，逾櫃買中心審查準則及櫃買中心國際債券管理規則所定期限者。
二、前款以外之案件，自申報生效通知到達之日起，逾三個月尚未募足並收足現金款項者。
但其有正當理由申請延期，經本會核准者，得再延長三個月，並以一次為限。
三、有公司法第二百五十一條第一項或第二百七十一條第一項規定情事者。
四、違反本法第二十條第一項規定情事者。
五、違反第五條規定情事者。
六、違反或不履行辦理募集與發行有價證券時所出具之承諾，情節重大者。
七、其他為保護公益、違反本準則規定或本會於通知申報生效或申請核准時之限制或禁止規定者。
有價證券持有人對非特定人公開招募有價證券，經向本會申報生效後有前項第四款、第六款或第七款之情事者，本會亦得撤銷或廢止其申報生效。
發行人自申報生效之日起至有價證券募集完成之日止，對外公開財務預測資訊或發布之資訊與申報（請）書件不符，且對證券價格或股東權益有重大影響時，本會得撤銷或廢止其申報生效。
經撤銷或廢止申報生效時，已收取有價證券價款者，發行人或持有人應於接獲本會撤銷或廢止通知之日起十日內，依法加算利息返還該價款，並負損害賠償責任。