Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses Article 29
The section on "financial summary and other important matters" shall include the following items:1. If the company or an affiliated enterprise has encountered any financial difficulties in the most recent 2 fiscal years or during the current fiscal year up to the prospectus publication date, the impact on the company's financial condition shall be set forth.2. If any of the events in Article 185 of the Company Act has occurred within the most recent 2 fiscal years or up to the prospectus publication date, the following items shall be disclosed:A. The cost, payment terms, conditions of payment, and long-range development perspective of accepting transfer (assumption) of business (assets).B. After accepting transfer (assumption) of a portion of the other company's operations and research & development results, the current and future operating plan and the effect on the company's research & development, technology, sales profitability and productivity.3. Subsequent events: During the period after the CPA has issued the audit report for the most recent fiscal year or audit or review report for the most recent period and until the prospectus publication date, if any matter of material significance occurs which is likely to impact the financial condition and financial performance, it shall be properly disclosed and its impact explained.4. Other matters.
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29條
財務概況其他重要事項應記載下列事項：
一、公司及其關係企業最近二年度及截至公開說明書刊印日止，如有發生財務週轉困難情事，應列明其對公司財務狀況之影響。
二、最近二年度及截至公開說明書刊印日止，有發生公司法第一百八十五條情事者，應揭露下列資訊：
（一）受讓（讓與）營業（資產）之價格、付款條件、付款情形與發展遠景。
（二）受讓（讓與）他公司部分營業、研發成果後，目前與未來之經營策略及對公司研發、技術、銷售獲利能力與產能之影響。
三、期後事項：自會計師出具最近年度查核報告或最近期查核或核閱報告後，至公開說明書刊印日止，此段期間若有足以影響財務狀況及經營成果之重大期後事項發生時，應予適當揭露，並說明其影響。
四、其他。
一、公司及其關係企業最近二年度及截至公開說明書刊印日止，如有發生財務週轉困難情事，應列明其對公司財務狀況之影響。
二、最近二年度及截至公開說明書刊印日止，有發生公司法第一百八十五條情事者，應揭露下列資訊：
（一）受讓（讓與）營業（資產）之價格、付款條件、付款情形與發展遠景。
（二）受讓（讓與）他公司部分營業、研發成果後，目前與未來之經營策略及對公司研發、技術、銷售獲利能力與產能之影響。
三、期後事項：自會計師出具最近年度查核報告或最近期查核或核閱報告後，至公開說明書刊印日止，此段期間若有足以影響財務狀況及經營成果之重大期後事項發生時，應予適當揭露，並說明其影響。
四、其他。