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Article NO. Content

Title：

Regulations Governing the Offering and Issuance of Securities by Foreign Issuers 

Amended Date： 2026.06.24 (Articles 10, 12, 17, 18, 21, 22, 28, 35, 39, 43, 45, 46, 54, 55, 56, 58-1, 60, 62 amended,English version coming soon)
Current English version amended on 2026.03.26 
Article Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History
Article 60 A primary exchange (or OTC) listed company or emerging stock company issuing employee stock warrants or new restricted employee shares shall file a Registration Statement for Issuance of Employee Stock Warrants (Attachment 36) or Registration Statement for Issuance of New Restricted Employee Shares (Attachment 36-1), specifying the required particulars, together with the required supporting documents, and may proceed with the issue only after the registration filing with the FSC becomes effective.<br/>The provisions of Chapter IV of the Regulations Governing the Offering and Issuance of Securities by Securities Issuers shall apply mutatis mutandis to a primary exchange (or OTC) listed company or emerging stock company issuing employee stock warrants or new restricted employee shares.