Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 6
An issuer registering to offer and issue securities shall submit a prospectus.Given any of the following circumstances when the issuer files for registration, the issuer shall ask the lead securities underwriter for an evaluation and ask a lawyer to review the relevant legal issues. They shall respectively provide an evaluation report and a legal opinion in accordance with regulatory requirements:1. The filing for registration for issuance of new shares for cash, new shares in connection with merger, new shares in connection with receiving transfer of shares of another company, or new shares in connection with an acquisition or demerger conducted in accordance with laws, is made by an exchange-listed or OTC-listed company.2. An emerging stock company carries out a cash capital increase through a new share issue and allocates a certain percentage of the newly issued shares to a public offering.3. After the TWSE has filed an issuer's TIB listing contract with the FSC, the issuer carries out a cash capital increase through an issue of new shares to be sold in the public offering prior to initial listing.4. A company whose stock is neither listed on a stock exchange (hereinafter referred to as "unlisted") nor traded in the business places of securities firms, conducts an issuance of new shares for cash and allocates a certain percentage of the aggregate new shares to be publicly offered in accordance with Article 18.5. The offering is used to establish a company.6. Corporate bonds with equity characteristics are to be offered publicly through a securities underwriter.If the securities firm meets the financial and business requirements set by the FSC, it can be exempted from the requirement that the lead underwriter must issue an evaluation report.The legal opinion in paragraph 2, and concluding opinions of the evaluation report, shall be provided in the prospectus.
中文原文 發行人募集與發行有價證券處理準則第6條
發行人申報募集與發行有價證券，應檢具公開說明書。
發行人申報募集與發行有價證券，有下列情形之一，應分別委請主辦證券承銷商評估、律師審核相關法律事項，並依規定分別提出評估報告及法律意見書：
一、上市或上櫃公司辦理現金發行新股、合併發行新股、受讓他公司股份發行新股、依法律規定進行收購或分割發行新股者。
二、興櫃股票公司辦理現金增資並提撥發行新股總額之一定比率公開銷售者。
三、發行人經證券交易所向本會申報其股票創新板上市契約後，辦理現金增資發行新股為初次上市公開銷售者。
四、股票未在證券交易所上市（以下簡稱未上市）或未在證券商營業處所買賣之公司辦理現金發行新股，依第十八條規定提撥發行新股總額之一定比率對外公開發行者。
五、募集設立者。
六、發行具股權性質之公司債有委託證券承銷商對外公開承銷者。
證券商符合本會所定財務業務條件者，得免委請主辦證券承銷商評估。
第二項規定之法律意見書及評估報告總結意見，應刊載於公開說明書中。
發行人申報募集與發行有價證券，有下列情形之一，應分別委請主辦證券承銷商評估、律師審核相關法律事項，並依規定分別提出評估報告及法律意見書：
一、上市或上櫃公司辦理現金發行新股、合併發行新股、受讓他公司股份發行新股、依法律規定進行收購或分割發行新股者。
二、興櫃股票公司辦理現金增資並提撥發行新股總額之一定比率公開銷售者。
三、發行人經證券交易所向本會申報其股票創新板上市契約後，辦理現金增資發行新股為初次上市公開銷售者。
四、股票未在證券交易所上市（以下簡稱未上市）或未在證券商營業處所買賣之公司辦理現金發行新股，依第十八條規定提撥發行新股總額之一定比率對外公開發行者。
五、募集設立者。
六、發行具股權性質之公司債有委託證券承銷商對外公開承銷者。
證券商符合本會所定財務業務條件者，得免委請主辦證券承銷商評估。
第二項規定之法律意見書及評估報告總結意見，應刊載於公開說明書中。