Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 19
With respect to an issuer that is seeking to sponsor issuance of overseas depositary receipts, once the registration becomes effective, the issuer shall, within 2 days after signing a deposit contract, make a public announcement of the following matters on the information reporting website specified by the FSC:1.Total dollar amount, unit price, volume, and issue date of the overseas depositary receipts issue; provided, however, that if the overseas depositary receipts are for conversion of overseas corporate bonds, the issuer may opt to announce only the estimated number of units to be issued. However, in the case of an issuance pursuant to Article 12-1, the issuer may opt to announce only the maximum total amount of the overseas depositary receipts to be issued.2.The number of shares of the underlying securities and their unit price; provided, however, that if the overseas depositary receipts are for conversion of overseas corporate bonds, the issuer may opt to announce only the estimated number of shares. However, in the case of an issuance pursuant to Article 12-1, the issuer may opt to announce only the securities represented by the overseas depositary receipts, the maximum total amount of those securities, and the ratio of the number of shares represented by the maximum total amount to the total number of issued shares.3.Place of issuance and transaction.4.The issuer's reason for arranging for subscription by the specific person or persons, the total number of units subscribed to by the specific person or persons, total dollar amount, and the relationship between the specific person or persons and the issuer (if the statement of issuance methods provides that a portion of the depositary receipts shall be subscribed to by a specific person or persons).5.The proceeds plan and the expected benefits (where the issuer is sponsoring issuance of overseas depositary receipts through cash capital increase).6.The name of the company involved in such acquisition or share exchange, the number of shares involved, the schedule for implementation and completion of the plan, the expected benefits, the share exchange ratio, the method (and legitimacy thereof) for determining the value of the overseas depositary receipts for which the issuer is to sponsor issuance, and the method (and legitimacy thereof) for determining the value of the assets to be acquired by the issuer (the above disclosures are to be made where the issuer intends to acquire 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 the law).7.The primary impact on shareholders' equity (e.g. expenses incurred by the issuer in sponsoring issuance of the overseas depositary receipts, impact on shareholding structure, etc.).After the announcement of the items referred to in the preceding paragraph, should there be any change to any of these items, a public announcement of such change shall be made within 2 days from the date on which any of the originally announced items is changed.
中文原文 發行人募集與發行海外有價證券處理準則第19條
發行人經申報生效參與發行海外存託憑證，應於存託契約簽約日起二日內，於本會指定之資訊申報網站公告下列事項：
一、海外存託憑證發行總金額、單位發行價格、發行單位總數及發行日期。
惟其海外存託憑證係供海外公司債轉換者，得僅公告海外存託憑證預計發行單位總數；但依第十二條之一規定辦理者，得僅公告海外存託憑證發行上限總額。
二、海外存託憑證所表彰之有價證券，其股數及每股價格。
惟其海外存託憑證係供海外公司債轉換者，得僅公告其預計股數；但依第十二條之一規定辦理者，得僅公告海外存託憑證所表彰之有價證券、其上限總額及其占已發行股份總數之百分比。
三、發行及交易地點。
四、發行方式若有約定部分由特定人認購之情事，應公告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。
五、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。
六、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者，其併購或換股對象及數量、計畫預計執行進度、預計完成日期、預計可能產生效益，及其換股比例、參與發行海外存託憑證價值與取得資產價值之決定方式與合理性。
七、對股東權益之主要影響（如發行人參與發行海外存託憑證所負擔之費用、對股權結構產生之影響等）。
前項應公告事項，於公告後如有變更，應於原公告事項變更日起二日內，補正公告變更項目。
一、海外存託憑證發行總金額、單位發行價格、發行單位總數及發行日期。
惟其海外存託憑證係供海外公司債轉換者，得僅公告海外存託憑證預計發行單位總數；但依第十二條之一規定辦理者，得僅公告海外存託憑證發行上限總額。
二、海外存託憑證所表彰之有價證券，其股數及每股價格。
惟其海外存託憑證係供海外公司債轉換者，得僅公告其預計股數；但依第十二條之一規定辦理者，得僅公告海外存託憑證所表彰之有價證券、其上限總額及其占已發行股份總數之百分比。
三、發行及交易地點。
四、發行方式若有約定部分由特定人認購之情事，應公告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。
五、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。
六、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者，其併購或換股對象及數量、計畫預計執行進度、預計完成日期、預計可能產生效益，及其換股比例、參與發行海外存託憑證價值與取得資產價值之決定方式與合理性。
七、對股東權益之主要影響（如發行人參與發行海外存託憑證所負擔之費用、對股權結構產生之影響等）。
前項應公告事項，於公告後如有變更，應於原公告事項變更日起二日內，補正公告變更項目。