Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 32
An issuer registering to issue overseas stocks shall submit an issuance plan that specifies the following particulars:1.Purpose of the offer.2.Expected date of issuance, total number of stocks to be issued, method for determining the issue price per share, and the total dollar amount.3.Place of issuance and trading.4.Statement of issuance methods: The statement shall specify whether all the stocks shall be publicly issued, or whether a portion thereof shall be subscribed to by a specific person or persons through negotiation; if a portion thereof shall be subscribed to by a specific person or persons, then the statement of underwriting procedures shall state why the specific person or persons are being contacted to subscribe through negotiation, the number of shares to be subscribed to by a specific person or persons, the total dollar amount thereof, and the relationship between the specific person or persons and the issuer.5.Manner for handling and custody of the stock certificates.6.The use of proceeds and the projected benefits to be derived therefrom (in the case of cash capital increase through a new share issue).7.Allocation of responsibility for expenses incurred through issuance and during the period when the stocks are outstanding.8.Other important stipulations.9.Other matters required to be specified 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32條
發行人申報發行海外股票，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、發行股數、每股發行價格之訂定方式及發行總金額。
三、發行及交易地點。
四、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、特定人認購之股數、總金額及特定人與發行人之關係。
五、股票之處理或保管方式。
六、以現金增資發行新股者，其募集資金運用計畫及預計可能產生效益。
七、發行及存續期間相關費用之分攤方式。
八、其他重要約定事項。
九、其他經本會規定應記載事項。
一、發行目的。
二、預定發行日期、發行股數、每股發行價格之訂定方式及發行總金額。
三、發行及交易地點。
四、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、特定人認購之股數、總金額及特定人與發行人之關係。
五、股票之處理或保管方式。
六、以現金增資發行新股者，其募集資金運用計畫及預計可能產生效益。
七、發行及存續期間相關費用之分攤方式。
八、其他重要約定事項。
九、其他經本會規定應記載事項。