Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
An issuer intending to issue and offer overseas securities shall, after obtaining a letter of approval from the Central Bank, duly file with the FSC for effective registration, enclosing all required documents.
When an issuer registers to issue and offer overseas securities, it shall engage a securities underwriter for evaluation and duly produce an evaluation report. However, this does not apply to an issue of straight corporate bonds or a registration for issuance of overseas depositary receipts pursuant to Article 12-1.
An amended registration shall be filed promptly with the FSC if there is any change in the particulars registered in the documents submitted.
- Regulations Governing the Offering and Issuance of Overseas Securities by Issuers § 12-1 (2021.03.29)