Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 65

When selling the securities it is underwriting, the underwriter shall deliver a secondary distribution prospectus on behalf of the holders of the said securities.
中文原文 發行人募集與發行有價證券處理準則第65條
證券承銷商出售其所承銷之有價證券,應代理有價證券持有人交付公開招募說明書。

English translation for reference only; the Chinese text prevails. Not legal advice.