(1)When an issuing company mandates the institution engaged to provide shareholder services to carries out the deposit of dissenting shareholders' stocks in connection with a business merger or acquisition, it shall notify the TDCC by official letter and open a dissenting shareholder account at the mandated institution to carry out the book-entry transfer operations for the deposit and return of dissenting shareholder stocks.

(2)The mandated institution handling the purchase of dissenting shareholders' stocks shall inform the TDCC by official letter specifying relevant information including the name of the issuing company, the account name and account number of the issuing company's dissenting shareholder account, the dates of the relevant shareholders' meetings or board meetings, and the period for deposit.

(3) During the process of depositing, The dissenting shareholders shall present their securities passbooks and their seals identical to the ones on their specimen cards to their participants to apply for an execution of "Dissenting Shareholders' Stock Deposit/Return Transfer" transaction (Code: G20) in order to transfer the dissenting shareholders' deposited stocks into the issuing company's dissenting shareholder account.