Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 60-2
To file for registration of issuance of new restricted employee shares, an issuer shall be required to have a resolution adopted by a majority of the voting rights of the shareholders present at a meeting of shareholders representing two-thirds or more of the total number of issued shares of the company. The issuer is allowed to register multiple issues over a period of 1 year from the date of the shareholders resolution.If the total number of shares represented by the shareholders present is insufficient to satisfy the requirements of the preceding paragraph, the resolution may be adopted by two-thirds of the voting rights of the shareholders present at a meeting of shareholders representing a majority of the total number of issued shares of the company.To conduct the matters under the preceding two paragraphs, 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 matters by means of an extraordinary motion:1. The total number of shares to be issued.2. The terms and conditions of issuance.3. Qualifications and conditions for employees and the numbers of shares distributable or subscribable.4. The reasons why it is necessary to issue the new restricted employee shares.5. The expensable amount, the dilution of the company's earnings per share, and any other impact on shareholders equity.
中文原文 發行人募集與發行有價證券處理準則第60-2條
發行人申報發行限制員工權利新股，應有代表已發行股份總數三分之二以上股東出席之股東會，以出席股東表決權過半數之同意行之。
並得於股東會決議之日起一年內分次申報辦理。
出席股東之股份總數不足前項定額者，得以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之同意行之。
依前二項規定辦理者，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、發行總額。
二、發行條件。
三、員工資格條件及得獲配或認購之股數。
四、辦理本次限制員工權利新股之必要理由。
五、可能費用化之金額、對公司每股盈餘稀釋情形及其他對股東權益影響事項。
並得於股東會決議之日起一年內分次申報辦理。
出席股東之股份總數不足前項定額者，得以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之同意行之。
依前二項規定辦理者，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、發行總額。
二、發行條件。
三、員工資格條件及得獲配或認購之股數。
四、辦理本次限制員工權利新股之必要理由。
五、可能費用化之金額、對公司每股盈餘稀釋情形及其他對股東權益影響事項。