Banks, financial holding companies and bills finance companies shall prepare prospectuses in accordance with these Regulations.
The FSC may declare these Regulations applicable to the preparation of prospectuses by financial enterprises other than those referred to in the preceding paragraph.

The draft prospectus shall be transmitted to the FSC-designated information reporting website in an electronic file format conforming with FSC regulations, and within 30 days from the date of effective registration or receipt of the FSC's approval notice, the final prospectus shall be transmitted to the FSC-designated information reporting website as an electronic file.
If the company adopts the shelf registration method for the issuance of new shares, when it subsequently issues new shares under the shelf registration, it shall post the final prospectus as an electronic file to the information disclosure website specified by the FSC within 30 days from the date the securities underwriter issues its
summary evaluative opinion.

(deleted)

These Regulations shall be in force from the date of promulgation, except the second half of subparagraph 6 of Article 33 amended and promulgated on February 24, 2023 which shall come into force from January 1, 2024.