Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 69
When an issuer files registration for the retroactive handling of public issuance procedures for privately placed securities, it shall submit a prospectus for the retroactive handling of public issuance procedures clearly recording the matters listed below:1. Status of matters conducted in accordance with the Directions for Public Companies Conducting Private Placements of Securities.2. Results of the implementation of the private placement plan for the securities.3. Financial reports audited and certified by CPAs, and the CPA audit report, for the most recent fiscal year. Where the filing date falls after the deadline for public disclosure and filing of the financial report for a given quarter, the issuer shall additionally include the financial report for the most recent quarter, audited and certified or reviewed by CPAs, and the CPA audit or review report.4. Other matters as required by the FSC.
中文原文 發行人募集與發行有價證券處理準則第69條
發行人申報私募有價證券補辦公開發行時，應檢具補辦公開發行說明書，並載明下列事項：
一、依據公開發行公司辦理私募有價證券應注意事項辦理情形。
二、私募有價證券計畫之執行效益。
三、最近年度經會計師查核簽證之財務報告及會計師查核報告。
申報日期已逾應公告申報各季財務報告期限者，應加列最近一季經會計師查核簽證或核閱之財務報告及會計師查核或核閱報告。
四、其他經本會規定應記載事項。
一、依據公開發行公司辦理私募有價證券應注意事項辦理情形。
二、私募有價證券計畫之執行效益。
三、最近年度經會計師查核簽證之財務報告及會計師查核報告。
申報日期已逾應公告申報各季財務報告期限者，應加列最近一季經會計師查核簽證或核閱之財務報告及會計師查核或核閱報告。
四、其他經本會規定應記載事項。