Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 34

When an overseas stock issue has been effectively registered, the issuer shall post the following particulars to the information reporting website specified by the FSC within the designated time limit:1.Where the offering is to raise funds, a public announcement of the following particulars shall be made within 2 days after the issue pricing:A.Number of shares issued, issue price per share, total issue size, and projected date of issuance.B.Place of issuance and transaction.C.If the statement of issuance methods provides that a portion of the depositary receipts shall be subscribed to by a specific person or persons, then the announcement shall state the purpose for subscription by the specific person or persons through negotiation, the total number of shares subscribed to by the specific person or persons, the total dollar amount, and the relationship between the specific person or persons and the issuer.D.The funds utilization plan and the expected benefits thereof (in the case of cash capital increase through a new share issue).E.The main impact on shareholders' equity (such as expenses incurred through issuance of overseas stocks, or impact on shareholding structure).2.Where the offering is not for the purpose of raising funds, a public announcement of the following particulars shall be made within 2 days after listing:A.Number of shares listed, listed price per share, and total size of listing.B.Place of listing.C.The main impact on shareholders' equity (such as expenses incurred through issuance, or impact on shareholding structure).Should there be any change after the announcement or reporting of items referred to in subparagraph 1 of the preceding paragraph, a public announcement of such change shall be made and a report shall be filed with the FSC 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34條
發行人經申報生效發行海外股票,應依規定期限於本會指定之資訊申報網站公告下列事項:
一、屬募集資金案件,應於發行訂價日起二日內,公告下列事項:
(一)發行股數、每股發行價格、發行總金額及預定發行日期。
(二)發行及交易地點。
(三)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、特定人認購之股數、總金額及特定人與發行人之關係。
(四)以現金增資發行新股發行海外股票者,其募集資金運用計畫及預計可能產生效益。
(五)對股東權益之主要影響(如發行海外股票所負擔之費用、對股權結構產生之影響等)。
二、未募集資金案件,應於掛牌日起二日內,公告下列事項:
(一)掛牌股數、每股掛牌價格及掛牌總金額。
(二)掛牌交易地點。
(三)對股東權益之主要影響(如發行海外股票所負擔之費用、對股權結構產生之影響等)。
前項第一款應公告事項,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。

English translation for reference only; the Chinese text prevails. Not legal advice.