Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 74
A public company carrying out issuance of new shares as stock dividends or capital reduction shall comply with the following provisions:1. It shall comply with Article 273 of the Company Act within 30 days of delivery of the notification of effective registration.2. Within 30 days of receiving the letter of approval of amendment registration for issuance of new shares from the Ministry of Economic Affairs, the company shall have the securities certified in accordance with the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies, deliver the securities to the subscribers, and make a public announcement prior to the delivery. However, if physical securities are not printed, the requirement of certification in accordance with the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies does not apply.A public company that carries out issuance of new shares as stock dividends or capital reduction and makes delivery by the book-entry method shall comply with regulations pertaining to centralized securities depository enterprises, and need not print physical securities.
中文原文 發行人募集與發行有價證券處理準則第74條
公開發行公司辦理無償配發新股或減少資本，應依照下列規定辦理：
一、於申報生效通知到達之日起三十日內，依公司法第二百七十三條規定辦理。
二、於經濟部核准公司發行新股變更登記核准函送達公司之日起三十日內，依公開發行公司發行股票及公司債券簽證規則辦理簽證，對認股人交付有價證券，並應於交付前公告之。
但不印製實體有價證券者，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。
公開發行公司辦理無償配發新股或減少資本，以帳簿劃撥方式交付者，應依證券集中保管事業相關規定辦理，得不印製實體有價證券。
一、於申報生效通知到達之日起三十日內，依公司法第二百七十三條規定辦理。
二、於經濟部核准公司發行新股變更登記核准函送達公司之日起三十日內，依公開發行公司發行股票及公司債券簽證規則辦理簽證，對認股人交付有價證券，並應於交付前公告之。
但不印製實體有價證券者，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。
公開發行公司辦理無償配發新股或減少資本，以帳簿劃撥方式交付者，應依證券集中保管事業相關規定辦理，得不印製實體有價證券。