| 53-4 |
When a TWSE listed company or primary listed company issues new shares due to a merger, if those shares are of a different class from the TWSE listed securities, then those shares shall conform respectively to Article 14, paragraphs 2 and 3, and Article 28-12, paragraphs 2 and 3, of the Rules Governing Review of Securities Listings before listing, unless otherwise stipulated by laws and regulations.
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