Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 26
With regard to the offering plan of overseas corporate bonds, after the registration becomes effective, the issuer shall, within 2 days after pricing the offering, publicly announce the following matters on the information reporting website specified by the FSC:1.Total dollar amount of the offered overseas corporate bonds, the face value of each bond certificate, the issue price, and the projected date of issuance.2.Interest rate(s) for the overseas corporate bonds to be offered.3.Repayment method and term of maturity of the overseas corporate bonds to be offered.4.Type of security (where the bonds are secured).5.Conversion terms and important stipulations (where the issuance rules provide for conversion).6.Method of warrant exercise and important stipulations (where the issuance rules set forth warrant exercise conditions).7.Place of issuance and transaction.8.The reason why a specific person or persons are being contacted to subscribe through negotiation (in the event that such is the case), the total number of certificates to be subscribed to by the specific person or persons, the total dollar amount thereof, and the relationship between the specific person or persons and the issuer.9.A funds utilization plan, and a statement of the expected benefits thereof.10.The principal impact on shareholders' equity.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 after the closing of the offering.
中文原文 發行人募集與發行海外有價證券處理準則第26條
海外公司債經申報生效後，應於發行訂價日起二日內，於本會指定之資訊申報網站公告下列事項：
一、募集海外公司債總額，債券每張金額、發行價格及預定發行日期。
二、募集海外公司債之利率。
三、募集海外公司債償還方法及期限。
四、有擔保者，擔保之種類名稱。
五、發行辦法中附有轉換條件者，其轉換辦法及重要約定事項。
六、發行辦法中附有認股條件者，其認股辦法及重要約定事項。
七、發行及交易地點。
八、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、特定人認購之張數、總金額及特定人與發行人之關係。
九、資金運用計畫及預計可能產生效益。
十、對股東權益之主要影響。
前項應公告事項，於公告後如有變更，應於募集完成日起二日內，補正公告變更項目。
一、募集海外公司債總額，債券每張金額、發行價格及預定發行日期。
二、募集海外公司債之利率。
三、募集海外公司債償還方法及期限。
四、有擔保者，擔保之種類名稱。
五、發行辦法中附有轉換條件者，其轉換辦法及重要約定事項。
六、發行辦法中附有認股條件者，其認股辦法及重要約定事項。
七、發行及交易地點。
八、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、特定人認購之張數、總金額及特定人與發行人之關係。
九、資金運用計畫及預計可能產生效益。
十、對股東權益之主要影響。
前項應公告事項，於公告後如有變更，應於募集完成日起二日內，補正公告變更項目。