Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 60-5
The issue price of new restricted employee shares is not subject to the restriction in Article 140 of the Company Act prohibiting a stock issue price lower than par value, and new restricted employee shares may be distributed gratuitously.
中文原文 發行人募集與發行有價證券處理準則第60-5條
限制員工權利新股之發行價格不受公司法第一百四十條關於股票發行價格不得低於票面金額規定之限制，並得無償配發之。