| dc.description.abstract | In order to increasing the fund raising channel of enterprise, lowing down the cost of money raising, making the capital dispatching flexible, providing easily enterprise merge proceeding or strategic alliance, and solving the problem of uneasy public money collection or loaning from banking organization of final difficult company, the authority refer to the law and case of American and Japanese private offerings starting to correct Securities and Exchange Law and bring the regulation into Taiwan. The Congress corrected and announced the revised regulation of section 248(2) of private offerings company bund of the Company Act which made in Nov. 12, 2001, passed through some amendment clauses of Securities and Exchange Law and polished the securities of private offerings. Which offer public companies can raise fund not only by original Company Act’s private offerings company bund but also different kinds securities to reach company’s best benefit of money collection.
The Company Act and Securities and Exchange Law both have the regulation of private offerings. The standard scope, conflicts and uncompleted parts are all worth us to probe. Owing to Taiwan’s Securities and Exchange Law deliberated from American, we hope to absorb their regulation essence and refer to our practice experience then confer Taiwan’s private offerings regulation and bring up suggestions to help our regulation toward the complete and perfect direction and make the enterprise could have clauses to follow when fund raising, finally acquire the elastic and various path for that. | en_US |