Order of the Financial Supervisory Commission
Issue date: 27 August 2013
Issue no.: (Financial-Supervisory-Securities-Corporate-10200293697)

1. To promote the internationalization of capital markets and the development of the bond market, beginning immediately, the filing documents and attachments submitted by domestic issuers and domestic financial institutions filing for offering and issuance of foreign currency denominated corporate bonds and financial bonds, and by foreign issuers filing for offering and issuance of straight corporate bonds, may be prepared and submitted in Chinese or English. However, if the offerees of the aforesaid bonds are not limited to qualified institutional investors as defined in Article 4, paragraph 2 of the Financial Consumer Protection Act, a Chinese language prospectus shall be submitted.
2. This Order shall take effect from this day forward. The 1 June 2007 Order No. Taiwan-Finance-Securities-I-09600257038 of the Financial Supervisory Commission is repealed from this day forward.

Originals: To be posted on the public notice boards of the Financial Supervisory Commission (FSC) and the Securities and Futures Bureau of the FSC
Copies: Legal Affairs Committee, Executive Yuan; Department of Foreign Exchange, Central Bank; FSC (Department of Legal Affairs and Department of Information Management); FSC Financial Examination Bureau; FSC Banking Bureau; FSC Insurance Bureau; Taiwan Stock Exchange Corporation; GreTai Securities Market; Securities and Futures Institute; Taiwan Depository & Clearing Corporation; Accounting Research and Development Foundation; Taiwan Securities Association; National Federation of Certified Public Accountant Associations of the Republic of China; Lex Data Information Inc.; Winkler Partners, Attorneys at Law