When issuing shares, the company may print stock certificates and deliver them physically or otherwise deliver the stock shares through book-entry transfer.
In case the delivery is through book-entry transfer prescribed in the preceding paragraph, there is no need to physically print stock certificates for the issuance of shares and the issuance shall be handled according to the Regulations Governing Book-Entry Operations for Centrally Deposited Securities and relevant rules prescribed the centralized securities depository enterprise.
The printing and production of stock certificates shall be in conformance with the prescribed format attached hereto.

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After printing and production, stock certificates shall be sent to a certification bank for certification in accordance with the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies.

Where the format of the stock certificates of a public company, as printed and produced when it was not yet a public company, is not in compliance with these Regulations, the company shall print and produce new stock certificates in accordance with these Regulations and replace the old ones with the new ones within six months of the date of approval for its public issuance as a public company.

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