Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 27

With regard to an issuance of overseas corporate bonds, after the registration becomes effective, the issuer shall submit one of each of the following documents to the FSC within 10 days of the issuance of the overseas corporate bonds:1.A prospectus prepared in accordance with the securities acts and regulations of the country in which the bonds are offered.2.A duplicate copy of the issuance agreement.3.A duplicate copy of the deposit contract and custody contract (if the bonds are convertible or have warrants for the purchase of overseas depositary receipts).4.A duplicate copy of the paying agency agreement.5.A duplicate copy of the purchase agreement.6.A duplicate copy of the trust deed.7.An opinion letter in Chinese issued by an ROC attorney-at-law confirming that there is no material discrepancy between the issuance rules for the overseas corporate bonds and the particulars of the issuance as set forth in a registration that the FSC has allowed to become effective.8.Documentary evidence providing proof of deposit of funds collected in full.9.A list of those whose subscriptions account for 10 percent or more of the total value of the issue as well as the individual subscription prices and quantities thereof.10.Other items as specified by the FSC.Any information that the issuer is required, pursuant to the acts and regulations of the country where the stocks are issued, to provide or disclose, shall also be filed with the FSC within 3 days after such provision.