Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 56-1
To issue employee stock warrants that are not subject to the exercise price restriction set out in Article 53, an issuer is required to obtain the consent of at least two-thirds of the voting rights represented at a shareholders meeting attended by shareholders representing a majority of the total issued shares. The issuer is allowed to register multiple issues over a period of 1 year from the date of the shareholders resolution.To conduct the matter under the preceding paragraph, the issuer shall be required to specify the following information in the notice of reasons for convening the shareholders meeting, and may not raise the matter by means of an extraordinary motion:1. The total number of employee stock warrants to be issued, the number of shares exercisable per stock warrant, and the number of new shares that will have to be issued to cover exercise of the warrants or the number of shares that will have to be repurchased in accordance with the provisions of Article 28-2 of the Act.2. The criteria for determination of the exercise price, and the reasonableness of the price.3. Qualification requirements for warrant subscribers, and the number of shares they are allowed to subscribe for.4. The reasons why it is necessary to issue the employee stock warrants.5. Factors affecting shareholders' equity:A. The expensable amount, and dilution of the company's earnings per share.B. Where previously issued shares will be used to cover the warrants, explain what financial burden this will impose on the company.Matters required by paragraph 1 to be submitted for resolution at a shareholders meeting shall be set out in the company's articles of incorporation.
中文原文 發行人募集與發行有價證券處理準則第56-1條
發行人發行認股價格不受第五十三條規定限制之員工認股權憑證，應有代表已發行股份總數過半數股東之出席，出席股東表決權三分之二以上同意行之。
並得於股東會決議之日起一年內分次申報辦理。
依前項規定辦理者，應於股東會召集事由中列舉並說明下列事項，不得以臨時動議提出：
一、員工認股權憑證之發行單位總數、每單位認股權憑證得認購之股數及因認股權行使而須發行之新股總數或依本法第二十八條之二規定須買回之股數。
二、認股價格訂定之依據及合理性。
三、認股權人之資格條件及得認購股數。
四、辦理本次員工認股權憑證之必要理由。
五、對股東權益影響事項：
（一）可能費用化之金額及對公司每股盈餘稀釋情形。
（二）以已發行股份為履約方式者，應說明對公司造成之財務負擔。
公司依據第一項規定提請股東會決議之事項，應於章程中定之。
並得於股東會決議之日起一年內分次申報辦理。
依前項規定辦理者，應於股東會召集事由中列舉並說明下列事項，不得以臨時動議提出：
一、員工認股權憑證之發行單位總數、每單位認股權憑證得認購之股數及因認股權行使而須發行之新股總數或依本法第二十八條之二規定須買回之股數。
二、認股價格訂定之依據及合理性。
三、認股權人之資格條件及得認購股數。
四、辦理本次員工認股權憑證之必要理由。
五、對股東權益影響事項：
（一）可能費用化之金額及對公司每股盈餘稀釋情形。
（二）以已發行股份為履約方式者，應說明對公司造成之財務負擔。
公司依據第一項規定提請股東會決議之事項，應於章程中定之。