Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses Article 17
The description of the status of mergers and acquisitions shall include the following items:1. The following particulars shall be disclosed for all merger or acquisition cases in process:A. Purpose of the merger or acquisition.B. Plan for integration of finances, business, personnel, and information following the merger or acquisition, and anticipated benefits.C. Share conversion rates and the basis upon which they were calculated.D. Proposed schedule for the merger.E. Matters related to the assumption of rights and obligations of the extinguished company (including principles for handling treasury shares and already-issued equity securities).F. The basic information of the company to be merged or acquired (including company name, principal lines of business, current products and their uses, or service items).2. The following particulars shall be disclosed for all split plans in process:A. Purpose of the split.B. Estimated value of the operations and assets planned to be assigned to the existing company or new company.C. Share conversion rates and the basis upon which they were calculated.D. Matters related to assumption by the existing company or new company of rights and obligations of the split company (including principles for handling treasury shares and already-issued equity securities).
中文原文 公司募集發行有價證券公開說明書應行記載事項準則第17條
併購辦理情形應記載下列事項：
一、進行中之合併或收購案，應揭露下列事項：
（一）合併或收購目的。
（二）合併或收購後財務、業務、人員及資訊等方面之整合計畫。
（三）換股比例及其計算依據。
（四）預定日程。
（五）承受消滅公司權利義務之相關事項（包括庫藏股及已發行具有股權性質有價證券之處理原則）。
（六）被合併或收購公司之基本資料（包括公司名稱、所營業務之主要內容、目前之商品及其用途或服務項目）。
二、進行中之分割案，應揭露下列事項：
（一）分割目的。
（二）預定讓與既存公司或新設公司之營業、資產之評價價值。
（三）換股比例及計算依據。
（四）既存公司或新設公司承受被分割公司權利義務相關事項（包括庫藏股及已發行具有股權性質有價證券之處理原則）。
一、進行中之合併或收購案，應揭露下列事項：
（一）合併或收購目的。
（二）合併或收購後財務、業務、人員及資訊等方面之整合計畫。
（三）換股比例及其計算依據。
（四）預定日程。
（五）承受消滅公司權利義務之相關事項（包括庫藏股及已發行具有股權性質有價證券之處理原則）。
（六）被合併或收購公司之基本資料（包括公司名稱、所營業務之主要內容、目前之商品及其用途或服務項目）。
二、進行中之分割案，應揭露下列事項：
（一）分割目的。
（二）預定讓與既存公司或新設公司之營業、資產之評價價值。
（三）換股比例及計算依據。
（四）既存公司或新設公司承受被分割公司權利義務相關事項（包括庫藏股及已發行具有股權性質有價證券之處理原則）。