Regulations Governing Securities Firms Article 28
A securities firm shall underwrite securities by fair and reasonable means. Underwriting fees collected may not, by any means or under any name, be reimbursed or refunded to the issuer, or to any related party thereof, or to any person designated by the issuer or a related party thereof.A securities firm shall underwrite or resell securities in accordance with the handling rules prescribed by the Securities Association.The Securities Association shall submit the handling rules referred to in the preceding paragraph to the FSC for approval.When a securities firm underwrites or resells listed securities, it may conduct stabilization trades when necessary. Regulations governing the administration thereof shall be prescribed by the TWSE and submitted to the FSC for approval.
中文原文 證券商管理規則第28條
證券商承銷有價證券應以公平、合理之方式為之，承銷手續費之收取不得以其他方式或名目補償，或退還予發行人或其關係人或前二者所指定之人等。
證券商承銷或再行銷售有價證券，應依證券商同業公會所訂定之處理辦法處理之。
前項處理辦法，證券商同業公會應函報本會核定。
證券商辦理上市有價證券之承銷或再行銷售，得視必要進行安定操作交易，其管理辦法由證券交易所訂定，並應函報本會核定。
證券商承銷或再行銷售有價證券，應依證券商同業公會所訂定之處理辦法處理之。
前項處理辦法，證券商同業公會應函報本會核定。
證券商辦理上市有價證券之承銷或再行銷售，得視必要進行安定操作交易，其管理辦法由證券交易所訂定，並應函報本會核定。