試題詳解

61 ABC Co. is a Taiwanese public company whose stock is listed on Taiwan Stock Exchange. It plans to raise capital by cash offering of new shares. In handling this new share issuance project, which of the following parties is NOT the party that ABC Co. shall reserve the newly issued shares for?
(A) ABC Co.’s existing shareholders
(B) ABC Co.’s employees
(C) ABC Co.’s directors
(D) Public investors