Aircraft Flight Operation Regulations Article 285-13

An aircraft shall be equipped with means of ensuring that the following information and instructions are informed and notified to passengers:1. When seat belts are to be fastened and when the seat backs are to be up- righted.2. When and how oxygen equipment is to be used.3. Restrictions on smoking.4. Location and use of life jackets or equivalent individual floatation devices.5. Location and method of opening emergency exits.
中文原文 航空器飛航作業管理規則第285-13條
航空器使用人應明確標示並告知乘員下列訊息:
一、繫妥安全帶、留置座椅及椅背豎直之時機。
二、氧氣設備之使用方法及時機。
三、禁止吸菸之規定。
四、救生背心或個人浮水器具之位置及使用方法。
五、緊急出口之位置及開啟方法。

English translation for reference only; the Chinese text prevails. Not legal advice.