Regulations for Investments by the International Cooperation and Development Fund Article 9
An application for an investment, except for one initiated by the Fund or at the invitation of an entity listed in Paragraph 1 of Article 4 for joint investment, must be submitted by the investment target or the institution in charge of the management of the investment target to the Fund together with the following documents. The application may also be filed by the promoter, the prospective promoter, or related management institution if the investment target has not been established upon the filing.1. Basic information of the investment target, including its articles of incorporation or establishment documents, information about its responsible person or management institution, the register of shareholders or members or list of assets, registration information or other related documents; if the investment target has not been established yet, related information about the investment target to be established.2. The financial statements of the investment target, including audited financial reports, balance sheets, income statements, cash flow statements, statements of retained earnings (with explanatory notes), for the most recent three years, or for each year since the commencement of its operation if this amounts to less than three years; if the investment target has not yet been established, the credit record or certificate of no tax arrears of the promoters or other related evidence or documents which the Fund deems necessary.3. An information memorandum of the proposed investment containing the following details:(1) The background, objective, and content of the proposed investment.(2) Main business activities of the investment target.(3) The implementation and operation methods of the proposed investment.(4) Sources of the capital, the background of the major shareholders or investors, and the professional background of the management team.(5) Shareholding or funding structure of the investment target.(6) Financial forecasts for the next three years.(7) Investment period.(8) The industry and sector of any subinvestments.4. A feasibility study of the proposed investment; if no feasibility study of the proposed investment has been conducted, it shall be duly noted in the information memorandum.5. Other documents which the Fund deems necessary.
中文原文 財團法人國際合作發展基金會投資處理辦法第9條
投資案件除由本基金會主動規劃辦理或由第四條第一項所列合作對象邀請本基金會共同投資外，應由投資標的或負責管理該投資標的之機構，檢具下列文件向本基金會提出申請。
但如投資標的於申請時尚未設立者，得由投資標的之發起人、預定發起人或管理機構申請之：
一、投資標的之基本資料，包括章程或設立文件、負責人或管理機構資料、股東或社員名冊或其財產明細、登記資料或其他相關文件。
如投資標的尚未設立者，為擬設立之相關資料。
二、投資標的最近三年財務報告，含經會計師簽證之查核報告書、資產負債表、損益表、現金流量表、保留盈餘表、必要之附註說明等資料；其營業未滿三年者，應提出自開始營業之日起各年度之資料。
但尚未設立者，得提供發起人信用紀錄、無欠稅證明或本基金會認為必要之其他相關證明文件代替之。
三、投資案件說明書，其內容應載明下列事項：
（一）案件背景、目標、內容。
（二）投資標的之主要營運項目。
（三）案件執行及營運方式。
（四）資金籌措來源及主要股東或出資人背景資料、經營團隊資歷。
（五）投資標的股權或資金結構。
（六）未來三年財務預測書。
（七）投資期限。
（八）如有子投資時，其投資產業及類別。
四、投資案件可行性研究報告。
投資案件尚未進行可行性研究者，應於投資案件說明書中註明。
五、其他經本基金會認為有必要之文件。
但如投資標的於申請時尚未設立者，得由投資標的之發起人、預定發起人或管理機構申請之：
一、投資標的之基本資料，包括章程或設立文件、負責人或管理機構資料、股東或社員名冊或其財產明細、登記資料或其他相關文件。
如投資標的尚未設立者，為擬設立之相關資料。
二、投資標的最近三年財務報告，含經會計師簽證之查核報告書、資產負債表、損益表、現金流量表、保留盈餘表、必要之附註說明等資料；其營業未滿三年者，應提出自開始營業之日起各年度之資料。
但尚未設立者，得提供發起人信用紀錄、無欠稅證明或本基金會認為必要之其他相關證明文件代替之。
三、投資案件說明書，其內容應載明下列事項：
（一）案件背景、目標、內容。
（二）投資標的之主要營運項目。
（三）案件執行及營運方式。
（四）資金籌措來源及主要股東或出資人背景資料、經營團隊資歷。
（五）投資標的股權或資金結構。
（六）未來三年財務預測書。
（七）投資期限。
（八）如有子投資時，其投資產業及類別。
四、投資案件可行性研究報告。
投資案件尚未進行可行性研究者，應於投資案件說明書中註明。
五、其他經本基金會認為有必要之文件。