Securities and Exchange Act Article 27
The Competent Authority may set a minimum or maximum value for each share of publicly issued stock. However, stock issued before such a value is set may continue to use its original value; the same shall apply when new shares of such stock are issued for capital increase.A company shall report any modification of its issue price per share to the Competent Authority.
中文原文 證券交易法第27條
主管機關對於公開發行之股票，得規定其每股之最低或最高金額。
但規定前已准發行者，得仍照原金額；其增資發行之新股，亦同。
公司更改其每股發行價格，應向主管機關申報。
但規定前已准發行者，得仍照原金額；其增資發行之新股，亦同。
公司更改其每股發行價格，應向主管機關申報。