Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 6

An issuer intending to issue and offer overseas securities shall, after obtaining a letter of approval from the Central Bank, duly file with the FSC for effective registration, enclosing all required documents.When an issuer registers to issue and offer overseas securities, it shall engage a securities underwriter for evaluation and duly produce an evaluation report. However, this does not apply to an issue of straight corporate bonds or a registration for issuance of overseas depositary receipts pursuant to Article 12-1.An amended registration shall be filed promptly with the FSC if there is any change in the particulars registered in the documents submitted.
中文原文 發行人募集與發行海外有價證券處理準則第6條
發行人募集與發行海外有價證券,應依規定檢齊相關書件,並取具中央銀行同意函後,向本會申報生效。
發行人申報募集與發行海外有價證券,應洽請證券承銷商評估,並依規定提出評估報告。
但發行普通公司債或依第十二條之一規定申報發行海外存託憑證者,不在此限。
申報事項及所列書件內容如有變更,應即向本會辦理變更。

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