Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 31
When an issuer files to issue overseas stocks, it must obtain effective registration with the FSC before it may carry out any follow-on issue, except under the following circumstances:1.Overseas stocks are sold domestically, and investors who purchase the stocks on the domestic market (in an amount not exceeding the quantity originally sold) then trade them again on an offshore market.2.Following the issuance of overseas stocks, the issuer carries out a cash capital increase through a new share issue, a new share distribution from earnings, or a new share distribution from capital reserve in a corresponding amount.Where an issuer needs to issue additional overseas stocks in connection with a cash capital increase through a new share issue, as referred to in the preceding paragraph, if the proceeds raised offshore are to be converted into New Taiwan Dollars and used onshore, the issuer shall obtain a consent letter from the Central Bank before registering for a cash capital increase with (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31條
發行人申報發行海外股票，除下列情形外，非經本會申報生效不得追加發行：
一、海外股票經於國內市場出售後，投資人於原出售股數範圍內，再自國內市場買入後，至國外市場交易者。
二、海外股票發行後，因發行人辦理現金增資發行新股、盈餘或資本公積配發相對數額之新股者。
前項因發行人辦理現金增資發行新股而需辦理追加發行海外股票者，所募集國外資金如需兌換新臺幣在國內使用時，發行人於向本會申報辦理現金增資前應取具中央銀行同意函。
一、海外股票經於國內市場出售後，投資人於原出售股數範圍內，再自國內市場買入後，至國外市場交易者。
二、海外股票發行後，因發行人辦理現金增資發行新股、盈餘或資本公積配發相對數額之新股者。
前項因發行人辦理現金增資發行新股而需辦理追加發行海外股票者，所募集國外資金如需兌換新臺幣在國內使用時，發行人於向本會申報辦理現金增資前應取具中央銀行同意函。