Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 3
The Financial Supervisory Commission ("FSC") shall supervise the offering and issuance, secondary distribution, and retroactive handling of public issuance procedures, issuance of new shares as stock dividends, and capital reductions through effective registration.In these Regulations, the term "effective registration" means that the issuer has duly filed all relevant documents with the FSC for registration in accordance with law. Unless the documents do not contain all the required information, amendment is required to protect the public interest, or the filing is rejected by the FSC, the registration will become effective after a designated number of business days from the date when the FSC and FSC-designated institutions receive the filing submission.The fact of effective registration for the items set forth under paragraph 1 may not be cited as proof of the veracity of registration particulars, or as guarantee of the value of the securities.The term "business day" as used in paragraph 2 means a day on which transactions are conducted in the securities market.The term "exchange-listed company" in these Regulations means a company whose stock is listed and traded in accordance with Chapters II and IV of the Taiwan Stock Exchange Corporation Rules Governing Review of Securities Listings ("Listing Review Rules").The term "Taiwan Innovation Board listed company" ("TIB-listed company") in these Regulations means a company whose stock is listed and traded on the Taiwan Innovation Board (TIB) in accordance with Chapter IV of the Listing Review Rules.The term "OTC-listed company" in these Regulations means a company whose stock is traded on the TPEx in accordance with the Taipei Exchange Rules Governing the Review of Securities for Trading on the TPEx ("TPEx Review Rules").The term "emerging stock company" in these Regulations means a company whose stock is traded on the TPEx in accordance with the Taipei Exchange Rules Governing the Review of Emerging Stocks for Trading on the TPEx.The term "financial reports" as used in these Regulations means consolidated financial reports, or if the issuer does not have a subsidiary, means individual financial reports.
中文原文 發行人募集與發行有價證券處理準則第3條
金融監督管理委員會（以下簡稱本會）審核有價證券之募集與發行、公開招募、補辦公開發行、無償配發新股與減少資本採申報生效制。
本準則所稱申報生效，指發行人依規定檢齊相關書件向本會提出申報，除因申報書件應行記載事項不充分、為保護公益有必要補正說明或經本會退回者外，其案件自本會及本會指定之機構收到申報書件即日起屆滿一定營業日即可生效。
第一項案件之申報生效，不得藉以作為證實申報事項或保證證券價值之宣傳。
第二項所稱營業日，指證券市場交易日。
本準則所稱上市公司，指股票已依臺灣證券交易所股份有限公司有價證券上市審查準則（以下簡稱上市審查準則）第二章及第四章規定上市買賣者。
本準則所稱創新板上市公司，指股票已依上市審查準則第四章規定在創新板上市買賣者。
本準則所稱上櫃公司，指股票已依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣有價證券審查準則（以下簡稱櫃買中心審查準則）規定在證券商營業處所買賣者。
本準則所稱興櫃股票公司，指股票已依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣興櫃股票審查準則規定於證券商營業處所買賣者。
本準則所稱財務報告，指合併財務報告，發行人若無子公司者，則為個別財務報告。
本準則所稱申報生效，指發行人依規定檢齊相關書件向本會提出申報，除因申報書件應行記載事項不充分、為保護公益有必要補正說明或經本會退回者外，其案件自本會及本會指定之機構收到申報書件即日起屆滿一定營業日即可生效。
第一項案件之申報生效，不得藉以作為證實申報事項或保證證券價值之宣傳。
第二項所稱營業日，指證券市場交易日。
本準則所稱上市公司，指股票已依臺灣證券交易所股份有限公司有價證券上市審查準則（以下簡稱上市審查準則）第二章及第四章規定上市買賣者。
本準則所稱創新板上市公司，指股票已依上市審查準則第四章規定在創新板上市買賣者。
本準則所稱上櫃公司，指股票已依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣有價證券審查準則（以下簡稱櫃買中心審查準則）規定在證券商營業處所買賣者。
本準則所稱興櫃股票公司，指股票已依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣興櫃股票審查準則規定於證券商營業處所買賣者。
本準則所稱財務報告，指合併財務報告，發行人若無子公司者，則為個別財務報告。