Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 15
In registering to sponsor issuance of overseas depositary receipts, the issuer shall submit an issuance plan that specifies the following particulars:1.Purpose of the offering.2.Projected date of issuance, total dollar amount, total number of units to be issued, number of the underlying securities evidenced by overseas depositary receipts, and method for determining the per unit issue price. However, in the case of an issuance pursuant to Article 12-1, the issuance plan shall specify the maximum total amount of the overseas depositary receipts to be issued, the maximum total amount of the securities represented by those overseas depositary receipts, and the ratio of the number of shares represented by the maximum total amount to the total number of issued shares.3.Rights and obligations of the holders of overseas depositary receipts.4.Source of the underlying securities evidenced by overseas depositary receipts; where the issuance of overseas depositary receipts is sponsored through cash capital increase, if a shareholders' meeting authorizes the board of directors to adjust the issuance amount in accordance with market conditions within the scope of the authorized issuance, and all the depositary receipts are issued in one tranche, such shall be expressly stated in the offering plan.5.Statement of issuance methods: It shall be expressly stated whether all the depositary receipts will be publicly issued or whether a portion thereof will be subscribed to by a specific person or persons. If it is agreed that a portion thereof will be subscribed to by a specific person or persons, the purpose of subscription by a specific person or persons, the total number of units subscribed to by the specific person or persons, total dollar amount, and the relation between the specific person or persons and the issuer shall be specified in the offering plan. However, if the issuer files for registration with the FSC to sponsor an issuance of overseas depositary receipts using shares, obtained due to the split, of holders of overseas depositary receipts previously sponsored for issuance by the split company, the issuer may deliver the full amount to the holders of the aforementioned overseas depositary receipts previously sponsored for issuance by the split company.6.Place of issuance and transaction.7.The funds utilization plan and the expected benefits (where the issuer is sponsoring issuance of overseas depositary receipts through cash capital increase).8.Where the issuer registers to sponsor issuance of overseas depositary receipts through capital increase and its purpose in so doing is to merge with a foreign company, to acquire the shares of a foreign company, or to issue new shares for the purpose of an acquisition or separation of a foreign company conducted in accordance with law, the offering plan shall specify the following particulars:A.The name and volume of shares (business operations or assets) acquired, and the name of the party from whom they are to be acquired.B.Schedule for implementation and completion of the plan.C.Method of determining the share exchange ratio, and the legitimacy thereof.D.Any conditions or restrictions upon future transfer of the shares, business, or assets to be acquired.E.Expected returns.F.Where the company to be acquired or the company whose shares are to be acquired is an related enterprise or related party, the issuance plan shall specify the issuer's relationship with the related enterprise or related party, the reason for choosing the related enterprise or related party, the necessity for such choice, and the impact upon shareholders' equity.9.Allocation of responsibility for payment of relevant fees incurred during the offering period and the period when the facility remains outstanding.10.Other items as required by the FSC.
中文原文 發行人募集與發行海外有價證券處理準則第15條
發行人申報參與發行海外存託憑證，應檢具發行計畫，載明下列事項：
一、發行目的。
二、預定發行日期、發行總金額、發行單位總數、海外存託憑證表彰之有價證券之數額及預計單位發行價格之訂定方式。
但依第十二條之一規定辦理者，則應載明海外存託憑證發行上限總額、海外存託憑證表彰之有價證券之上限總額及其占已發行股份總數之百分比。
三、海外存託憑證持有人之權利義務。
四、海外存託憑證所表彰之有價證券之來源。
以現金增資發行新股參與發行海外存託憑證者，若股東會授權董事會於額度範圍內視市場狀況調整發行額度並一次發行者，應載明之。
五、發行方式。
發行方式應敘明係屬全數公開發行或部分洽特定人認購，若有約定部分由特定人認購之情事，應載明洽特定人認購之目的、特定人認購之單位總數、總金額及特定人與發行人之關係。
但發行人以被分割公司已參與發行之海外存託憑證持有人因分割取得之股份，向本會申報參與發行海外存託憑證者，得全數交付前揭被分割公司已參與發行海外存託憑證之持有人。
六、發行及交易地點。
七、以現金增資發行新股參與發行海外存託憑證者，其募集資金運用計畫及預計可能產生效益。
八、合併外國公司、受讓外國公司股份，或依法律規定收購或分割外國公司而申報增資發行新股參與發行海外存託憑證者：
（一）受讓之股份或收購之營業或財產之名稱、數量及對象。
（二）計畫預計執行進度、預計完成日期。
（三）換股比例之決定方式及合理性。
（四）受讓之股份或收購之營業或財產未來移轉之條件及限制。
（五）預計可能產生效益。
（六）併購或換股對象為關係企業或關係人者，應列明與關係企業或關係人之關係、選定關係企業或關係人之原因、必要性及對股東權益之影響。
九、發行及存續期間相關費用之分攤方式。
十、其他經本會規定應記載事項。
一、發行目的。
二、預定發行日期、發行總金額、發行單位總數、海外存託憑證表彰之有價證券之數額及預計單位發行價格之訂定方式。
但依第十二條之一規定辦理者，則應載明海外存託憑證發行上限總額、海外存託憑證表彰之有價證券之上限總額及其占已發行股份總數之百分比。
三、海外存託憑證持有人之權利義務。
四、海外存託憑證所表彰之有價證券之來源。
以現金增資發行新股參與發行海外存託憑證者，若股東會授權董事會於額度範圍內視市場狀況調整發行額度並一次發行者，應載明之。
五、發行方式。
發行方式應敘明係屬全數公開發行或部分洽特定人認購，若有約定部分由特定人認購之情事，應載明洽特定人認購之目的、特定人認購之單位總數、總金額及特定人與發行人之關係。
但發行人以被分割公司已參與發行之海外存託憑證持有人因分割取得之股份，向本會申報參與發行海外存託憑證者，得全數交付前揭被分割公司已參與發行海外存託憑證之持有人。
六、發行及交易地點。
七、以現金增資發行新股參與發行海外存託憑證者，其募集資金運用計畫及預計可能產生效益。
八、合併外國公司、受讓外國公司股份，或依法律規定收購或分割外國公司而申報增資發行新股參與發行海外存託憑證者：
（一）受讓之股份或收購之營業或財產之名稱、數量及對象。
（二）計畫預計執行進度、預計完成日期。
（三）換股比例之決定方式及合理性。
（四）受讓之股份或收購之營業或財產未來移轉之條件及限制。
（五）預計可能產生效益。
（六）併購或換股對象為關係企業或關係人者，應列明與關係企業或關係人之關係、選定關係企業或關係人之原因、必要性及對股東權益之影響。
九、發行及存續期間相關費用之分攤方式。
十、其他經本會規定應記載事項。