Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses Article 23
The analysis of the previous cash capital increase, merger or acquisition, issue of new shares in connection with the acquisition of shares of another company, or plan of utilization of capital from issuance of corporate bonds, the following items shall be specified:1. Contents of the plan: for the previous cash capital increase, merger or acquisition, issue of new shares in connection with acquisition of shares of another company, or corporate bond issue plan, and, as of the quarter preceding the prospectus publication date, for every preceding cash capital increase, merger or acquisition, issue of new shares in connection with acquisition of shares of another company, or corporate bonds issue plan that has not yet been completed or the actual completion date of which was no more than 3 fiscal years from the date of the registration, a detailed explanation shall be given of the specific content of each such plan, including the content of each and every changed plan, the source of capital and its usage, reasons for the change, the effects before and after the change, the date that the changed plan was proposed to the shareholders meeting, and the date on which the above information was posted to the information disclosure website designated by the FSC shall also be published.2. Implementation status: Analyzing, item by item up to the quarter immediately preceding the prospectus publication date, the status of the plans' implementation and the comparison with the originally projected effects based on the purpose of each of the above-mentioned plans. If the implementation progress or effect does not reach the projected target, a concrete explanation on the causes, impact on the shareholders' equity and improvement plans shall be made. If the content of any of the plans referred to in the preceding subparagraph is as set forth in the following sub-subparagraphs, the information set forth herein below shall also be disclosed:A. For acquiring or merging with, or taking assignment of, other companies, or expanding or newly constructing property, plant and equipment, compare and describe the property, plant and equipment, operating revenue, operating costs and operating income, etc.B. For investments in other companies, the prospectus shall describe the operation status of the company invested in and its impact on the company's investment profit/loss.C. For strengthening the operating capital or paying off liabilities, compare and describe the increase and decrease of current assets, current liabilities, total liabilities, interests payments, operating revenues, and the retained earnings per share etc. as well as financial structure analysis.
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23條
前次現金增資、併購或受讓他公司股份發行新股或發行公司債資金運用計畫分析應記載下列事項：
一、計畫內容：前次現金增資、併購、受讓他公司股份發行新股或發行公司債計畫及截至公開說明書刊印日之前一季止，前各次現金增資、併購、受讓他公司股份發行新股或發行公司債計畫尚未完成及計畫實際完成日距申報時未逾三年者，應詳細說明前開各次計畫之內容，包括歷次變更計畫內容、資金之來源與運用、變更原因、變更前後效益及變更計畫提報股東會之日期，並應刊載輸入本會指定資訊申報網站之日期。
二、執行情形：就前開各次計畫之用途，逐項分析截至公開說明書刊印日之前一季止，其執行情形及與原預計效益之比較，如執行進度或效益未達預計目標者，應具體說明其原因、對股東權益之影響及改進計畫。
前款之各次計畫內容如屬下列各目，另應揭露下列事項：
（一）如為併購或受讓其他公司、擴建或新建不動產、廠房及設備者，應就不動產、廠房及設備、營業收入、營業成本及營業利益等項目予以比較說明。
（二）如為轉投資其他公司，應就該轉投資事業之營運情形、對公司投資損益之影響加以說明。
（三）如為充實營運資金、償還債務者，應就流動資產、流動負債及負債總額之增減情形、利息支出、營業收入等項目及每股盈餘予以比較說明，並分析財務結構。
一、計畫內容：前次現金增資、併購、受讓他公司股份發行新股或發行公司債計畫及截至公開說明書刊印日之前一季止，前各次現金增資、併購、受讓他公司股份發行新股或發行公司債計畫尚未完成及計畫實際完成日距申報時未逾三年者，應詳細說明前開各次計畫之內容，包括歷次變更計畫內容、資金之來源與運用、變更原因、變更前後效益及變更計畫提報股東會之日期，並應刊載輸入本會指定資訊申報網站之日期。
二、執行情形：就前開各次計畫之用途，逐項分析截至公開說明書刊印日之前一季止，其執行情形及與原預計效益之比較，如執行進度或效益未達預計目標者，應具體說明其原因、對股東權益之影響及改進計畫。
前款之各次計畫內容如屬下列各目，另應揭露下列事項：
（一）如為併購或受讓其他公司、擴建或新建不動產、廠房及設備者，應就不動產、廠房及設備、營業收入、營業成本及營業利益等項目予以比較說明。
（二）如為轉投資其他公司，應就該轉投資事業之營運情形、對公司投資損益之影響加以說明。
（三）如為充實營運資金、償還債務者，應就流動資產、流動負債及負債總額之增減情形、利息支出、營業收入等項目及每股盈餘予以比較說明，並分析財務結構。