BUSINESS MERGERS AND ACQUISITIONS ACT Article 22
The merger/consolidation agreement shall be made in writing and state the following particulars:1.The name and capital of the companies involved in the merger/consolidation and the name and capital of the surviving or newly incorporated company after the merger/consolidation.2.Where shares are to be issued by the surviving company, the newly incorporated company, or other companies as a result of the merger/consolidation, the total number of shares, classes of shares and amount of each class, or the amount of cash and other assets.3.Where shares are to be issued to shareholders of the dissolved company by the surviving company, the newly incorporated company, or other companies as a result of the merger/consolidation, the total number of shares, classes of shares and amount of each class; the amount of cash and other assets; the method and proportion of distribution, together with other relevant matters.4.Any matter related to the shares duly redeemed or purchased by the surviving company for the distribution to the shareholders of the dissolved company.5.Any change to the Articles of Incorporation of the surviving company or Articles of Incorporation to be executed by the newly incorporated company according to Article 129 of the Company Act;6.Criteria and conditions for the computation of share exchange ratio by the listed or OTC company.The preceding paragraph is also applicable, mutatis mutandis, to the merger/consolidation with a foreign company.The entries, required to appear in the merger/consolidation agreement under Paragraph 1, shall be delivered to each shareholder together with the notice of the general shareholders' meeting for the merger/consolidation. In the case of the company that has its share certificates publicly issued, it shall send the review results of special committees or audit committees and opinions of independent experts to the shareholders.
中文原文 企業併購法第22條
公司合併契約應以書面為之，並應記載下列事項：
一、參與合併之公司名稱、資本額及合併後存續公司或新設公司之名稱及資本額。
二、存續公司或新設公司因合併發行該公司股份或換發其他公司股份之總數、種類及數量或換發現金或其他財產之數量。
三、存續公司或新設公司因合併對於消滅公司股東配發該公司或其他公司股份之總數、種類及數量或換發現金或其他財產與配發之方法、比例及其他相關事項。
四、依法買回存續公司股份作為配發消滅公司股東股份之相關事項。
五、存續公司之章程變更事項或新設公司依公司法第一百二十九條規定應訂立之章程。
六、上市（櫃）公司換股比例計算之依據及得變更之條件。
公司與外國公司合併者，準用前項之規定。
第一項合併契約之應記載事項，應於發送合併決議股東會之召集通知時，一併發送於股東；公開發行股票公司並應同時將特別委員會或審計委員會審議結果及獨立專家意見發送於股東。
一、參與合併之公司名稱、資本額及合併後存續公司或新設公司之名稱及資本額。
二、存續公司或新設公司因合併發行該公司股份或換發其他公司股份之總數、種類及數量或換發現金或其他財產之數量。
三、存續公司或新設公司因合併對於消滅公司股東配發該公司或其他公司股份之總數、種類及數量或換發現金或其他財產與配發之方法、比例及其他相關事項。
四、依法買回存續公司股份作為配發消滅公司股東股份之相關事項。
五、存續公司之章程變更事項或新設公司依公司法第一百二十九條規定應訂立之章程。
六、上市（櫃）公司換股比例計算之依據及得變更之條件。
公司與外國公司合併者，準用前項之規定。
第一項合併契約之應記載事項，應於發送合併決議股東會之召集通知時，一併發送於股東；公開發行股票公司並應同時將特別委員會或審計委員會審議結果及獨立專家意見發送於股東。