Taiwan Stock Exchange - Rules & Regulations Directory
Article NO. Content
A company issuing and printing shares shall assign its share certificates with serial numbers, shall indicate the following particulars on such share certificates, and the share certificates shall be affixed with the signatures or personal seals of the director representing the company, and shall be duly certified or authenticated by the bank which is competent to certify shares under the laws before issuance thereof:
- The name of the company;
- The date of incorporation registration, or the date of company alteration registration for issuance of new shares;
- For shares with par value, the total number of shares and share price; for shares with no par value , the total number of shares.
- The number of shares issued this time;
- The words "share certificates of promoters" shall be marked on the share certificates to be issued to promoters;
- In the case of special share certificates, the words describing the class of such special shares shall be marked thereon; and
- The date of issue of the share certificate.
A registered share certificate shall bear the true name of the shareholder thereof. Where a plural number of share certificates are held by a same person, his/her name shall be indicated on all such share certificates. For share certificate(s) to be held by a government agency or a corporate shareholder, the name of such government agency or such corporate shareholder shall be indicated thereon, and no other shareholder’s name nor only the name of the representative of such government shareholder or corporate shareholder may be indicated thereof.
The rules governing certification or authentication of share certificates to be issued under Paragraph One of this Article shall be prescribed by the central competent authority. However, the provision set out in this Paragraph shall not apply to the companies offering their respective share certificates to the public in accordance with the rules otherwise prescribed by the competent authority in charge of securities affairs.