Company Act Article 317-2
I.The company split-up plan according to Paragraph I, Article 317 shall be reduced to writing and contain the following particulars:1.The changes/alterations need to be made in the Articles of Incorporation of the existing company succeeding the business of the split company, or the full text of the Articles of Incorporation;2.The value of the business, the assets and the liabilities of the split company, and the share swap ratio and calculation basis;3.The total number, categories, and the number in each category of the new shares to be issued by the existing company succeeding the business of the split company or to be issued by the new company to be incorporated;4.The total number, categories, and the number of share in each category of the shares to be acquired by the split company or its shareholders;5.Where the fractional share to be distributed to the split company or its shareholder is to be paid in cash, the relevant provisions governing the process thereof;6.The rights and obligations of the split company to be succeeded by the existing company or by the new company to be incorporated, and the mattes in connection therewith;7.Where the capital stock of the split company is reduced, the matters in connection with such capital reduction;8.The matters which shall be settled in the cancellation of the shares of the split company; and9.Where the company split-up plan is to be carried out jointly by a company and another company, the resolutions of company split-up to be adopted by both companies shall contain the matters pertaining to such joint splitting arrangement.II.The company split-up plan as required in the preceding Paragraph shall be disseminated to all shareholders along with the notice of meeting of shareholders which is convened for a resolution on the approval of the company split-up plan.
中文原文 公司法第317-2條
第三百十七條第一項之分割計畫，應以書面為之，並記載左列事項：
一、承受營業之既存公司章程需變更事項或新設公司章程。
二、被分割公司讓與既存公司或新設公司之營業價值、資產、負債、換股比例及計算依據。
三、承受營業之既存公司發行新股或新設公司發行股份之總數、種類及數量。
四、被分割公司或其股東所取得股份之總數、種類及數量。
五、對被分割公司或其股東配發之股份不滿一股應支付現金者，其有關規定。
六、既存公司或新設公司承受被分割公司權利義務及其相關事項。
七、被分割公司之資本減少時，其資本減少有關事項。
八、被分割公司之股份銷除所需辦理事項。
九、與他公司共同為公司分割者，分割決議應記載其共同為公司分割有關事項。
前項分割計畫書，應於發送分割承認決議股東會之召集通知時，一併發送於股東。
一、承受營業之既存公司章程需變更事項或新設公司章程。
二、被分割公司讓與既存公司或新設公司之營業價值、資產、負債、換股比例及計算依據。
三、承受營業之既存公司發行新股或新設公司發行股份之總數、種類及數量。
四、被分割公司或其股東所取得股份之總數、種類及數量。
五、對被分割公司或其股東配發之股份不滿一股應支付現金者，其有關規定。
六、既存公司或新設公司承受被分割公司權利義務及其相關事項。
七、被分割公司之資本減少時，其資本減少有關事項。
八、被分割公司之股份銷除所需辦理事項。
九、與他公司共同為公司分割者，分割決議應記載其共同為公司分割有關事項。
前項分割計畫書，應於發送分割承認決議股東會之召集通知時，一併發送於股東。