Securities and Exchange Act Article 8
The term "issuance" as used in this Act means the act whereby an issuer, following a public offering, prepares and delivers securities or delivers securities through book-entry transfer.Securities delivered by book-entry transfer referred to in the preceding paragraph may be issued without printing physical securities.
中文原文 證券交易法第8條
本法所稱發行，謂發行人於募集後製作並交付，或以帳簿劃撥方式交付有價證券之行為。
前項以帳簿劃撥方式交付有價證券之發行，得不印製實體有價證券。
前項以帳簿劃撥方式交付有價證券之發行，得不印製實體有價證券。