Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 71
A public company that has obtained FSC approval for public issuance of securities that it previously had duly privately placed shall reissue the securities within 30 days from the date upon which it receives FSC notification of effective registration, and shall make a public announcement on the information reporting website designated by the FSC prior to carrying out the reissuance.Where for the subject securities of retroactive handling of public issuance procedures referred to in the preceding paragraph, an application is subsequently filed with a securities exchange or the Taipei Exchange for listing or OTC trading, the securities shall be delivered by book-entry transfer in scripless form, and need not be certified pursuant to the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies.
中文原文 發行人募集與發行有價證券處理準則第71條
公開發行公司依法私募有價證券，經本會同意辦理公開發行後，應自本會申報生效通知到達之日起三十日內換發有價證券，並於換發前至本會指定之資訊申報網站辦理公告。
前項經補辦公開發行之有價證券，嗣後向證券交易所或財團法人中華民國證券櫃檯買賣中心申請上市或在證券商營業處所買賣者，應採帳簿劃撥交付，不印製實體方式為之，並免依公開發行公司發行股票及公司債券簽證規則辦理簽證。
前項經補辦公開發行之有價證券，嗣後向證券交易所或財團法人中華民國證券櫃檯買賣中心申請上市或在證券商營業處所買賣者，應採帳簿劃撥交付，不印製實體方式為之，並免依公開發行公司發行股票及公司債券簽證規則辦理簽證。