Securities and Exchange Act Article 30
When applying for approval to offer and issue securities publicly, a company is required to submit a prospectus, in addition to the other information required under the Company Act.The information required to be supplied in the prospectus referred to in the preceding paragraph shall be prescribed by an order of the Competent Authority.The provisions of paragraph 1 shall apply mutatis mutandis when a company applies for listing on a stock exchange or over-the-counter trading of its securities. The regulations governing the information required to be included in the prospectus shall be drafted by the stock exchange and over-the-counter securities exchange, respectively, and submitted for approval by the Competent Authority.
中文原文 證券交易法第30條
公司募集、發行有價證券，於申請審核時，除依公司法所規定記載事項外，應另行加具公開說明書。
前項公開說明書，其應記載之事項，由主管機關以命令定之。
公司申請其有價證券在證券交易所上市或於證券商營業處所買賣者，準用第一項之規定；其公開說明書應記載事項之準則，分別由證券交易所與證券櫃檯買賣中心擬訂，報請主管機關核定。
前項公開說明書，其應記載之事項，由主管機關以命令定之。
公司申請其有價證券在證券交易所上市或於證券商營業處所買賣者，準用第一項之規定；其公開說明書應記載事項之準則，分別由證券交易所與證券櫃檯買賣中心擬訂，報請主管機關核定。