Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses Article 25
For the current issue of new shares in connection with acquisition of another company's shares, the following items shall be specified:1. Name and quantity of the acquired shares, and counterparty;2. Proposed progress schedule;3. Share conversion rates and the basis on which they were calculated;4. Opinion of an independent professional on the reasonableness of the share conversion rates;5. Conditions and restrictions on future transferal of the acquired shares;6. Anticipated possible benefits;7. If the counterpart of the acquisition of the shares of another company is an affiliated enterprise or related person, the relationship with the affiliated enterprise or related person shall also be specified, as well as the reason for the selection of the affiliated enterprise or related person, and an opinion appraising whether shareholders' equity would be affected;8. Share swap cooperation agreement.
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25條
本次受讓他公司股份發行新股應記載下列事項：
一、受讓股份名稱、數量及對象。
二、預定進度。
三、股份交換比例之計算方式及依據。
四、獨立專家表示其股份交換比例合理性之意見書。
五、受讓股份未來移轉之條件及限制。
六、預計可能產生效益。
七、受讓他公司股份之對象為關係企業或關係人者，並應列明與關係企業或關係人之關係、選定關係企業或關係人之原因及是否不影響股東權益之評估意見。
八、股份交換之合作契約。
一、受讓股份名稱、數量及對象。
二、預定進度。
三、股份交換比例之計算方式及依據。
四、獨立專家表示其股份交換比例合理性之意見書。
五、受讓股份未來移轉之條件及限制。
六、預計可能產生效益。
七、受讓他公司股份之對象為關係企業或關係人者，並應列明與關係企業或關係人之關係、選定關係企業或關係人之原因及是否不影響股東權益之評估意見。
八、股份交換之合作契約。