Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses Article 3
On the front cover of the prospectus, the common stock code shall be printed in the upper right-hand corner, and the following particulars shall be printed in sequential order:1. The name and seal of the company or preparatory office.2. Where the prospectus is prepared for the purpose of issuing the following securities:A. Issuance of new shares: the source of this new issue, types of new shares, number of shares, value, conditions of the issue, the public underwriting ratio, and manner of underwriting and sale allocation. If there are specially agreed conditions for preferred shares, the page number in the prospectus where these are set forth in full shall be separately noted.B. Issuance of corporate bonds: types, value, interest rate, conditions of issue, the public underwriting ratio, and manner of underwriting and sales allocation. If there are conversion or subscription features, the page number in the prospectus where these are set forth in full shall be separately noted.C. Issuance of employee stock options: number of units issued, number of shares each unit represents, terms and conditions, and method of performance. For terms and conditions, readers may be referred simply to the page number in the prospectus where these are listed in full.D. Issuance of new restricted employee shares: type of issue, number of shares, value, and terms and conditions of issuance. For conditions of issuance, readers may be referred simply to the page number in the prospectus where these are listed in full.E. Establishment by public offering: authorized capital amount, source of the current issuance of new shares, types of new shares, number of shares, value, terms and conditions of issuance and the number of shares subscribed by the promoters.F. Other.3. Summary of the purpose of the capital utilization plan and the projected possible effect thus created. The page numbers in the prospectus where this is set forth in full shall also be noted.4. Fees and charges related to the current issuance:A. Underwriting fees.B. Other fees and charges, including such other fees and charges as related to certified public accountants and attorneys (no itemization is required).5. The following statements shall be printed in a conspicuous manner:A. The effective registration of the securities may not be cited in an advertisement as proof of the veracity of registration particulars, or to guarantee the value of the securities.B. If the prospectus contains false or omitted information, the issuer and its responsible person and all other persons who sign or affix their seal on the prospectus shall be held liable in accordance with laws.C. Before making any investment, investors shall go to the information disclosure website designated by the Financial Supervisory Commission (FSC) to carefully read the content of the prospectus and take note of the company's risks. The page number in the prospectus where these are set forth in full must be separately noted.D. The web addresses for enquiry about the prospectus, including the address of the information disclosure website designated by the FSC and the web address used by the company to disclose information relating to the prospectus.6. Publication date.A prospectus prepared in order to register for public offering and issuance of securities shall note on its front cover that it is a draft version for the purpose of such registration.Where any of the following occurs, the company shall make a statement to that effect in bold typeface on the cover of the prospectus:1. Where there has been a change in the common stock code referred to in the preceding paragraph, both the original stock code and the new stock code shall be printed in the fiscal year in which such change occurred and in the 2 consecutive fiscal years thereafter.2. Where there has been a change in the company name as referred to in the first paragraph, the change shall be disclosed by printing the new and old names adjacently in the fiscal year in which such change occurred and in the 2 consecutive fiscal years thereafter.3. If stabilization operations are proposed in connection with cash capital increase in accordance with the relevant regulations, the following statement shall be noted: "To deal with price fluctuations in the stock market, the underwriter may proceed with stabilization operations regarding the issued shares of the current issuance if necessary."4. Where an issuer is registering to issue shares at below par value, it shall also note that the company is issuing the new shares at a discount.5. The par value of the shares.6. Where an issuer is registering to issue stocks or straight corporate bonds and purchasers of the stocks or the bonds are restricted, it shall note the restriction.7. Where new shares are issued upon merger or acquisition (including merger or consolidation, acquisition, or split) or acquisition of another company's shares, if there are any restrictions on transfer or pledge of the issued shares, such restrictions shall be noted.8. For cases of establishment by offering and of public offerings by companies whose shares are neither listed on the Taiwan Stock Exchange (TWSE) (hereinafter, are "unlisted") nor traded on the Taipei Exchange (TPEx), the following shall also be noted: "The shares are neither listed on the TWSE nor traded on the TPEx."9. For cases of public offerings by companies whose shares listed and traded on the Taiwan Innovation Board (TIB) of the TWSE, the following shall be noted: "The company is a TIB listed company, with relatively high operational risk."10. The company has an accumulated deficit or has had 2 consecutive years of losses, and its net worth per share is lower than par value.11. If the company adopts the shelf registration method for the issuance of new shares, the following shall be noted: "The shelf registration method is adopted for the current issue of new shares for cash capital increase."
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3條
公開說明書之封面，應於右上角刊印普通股股票代碼，並依序刊印下列事項：
一、公司或籌備處名稱及印鑑。
二、本公開說明書編印目的係為發行下列有價證券：
（一）發行新股：本次發行新股之來源、新股種類、股數、金額、發行條件、公開承銷比例、承銷及配售方式。
如屬特別股有特別約定條件者，應另註明參閱本文之頁次。
（二）發行公司債：種類、金額、利率、發行條件、公開承銷比例、承銷及配售方式。
如有轉換、交換或認股辦法者，應另註明參閱本文之頁次。
（三）發行員工認股權憑證：發行單位數、每單位認股權憑證得認購之股數、認股條件及履約方式；其認股條件，得註明參閱本文之頁次。
（四）發行限制員工權利新股：發行種類、股數、金額及發行條件；其發行條件，得註明參閱本文之頁次。
（五）募集設立：額定股本、本次發行新股之來源、新股種類、股數、金額、發行條件及發起人已認之股數。
（六）其他。
三、本次資金運用計畫之用途及預計可能產生效益之概要，並註明參閱本文之頁次。
四、本次發行之相關費用：
（一）承銷費用。
（二）其他費用，包括會計師、律師等其他費用，但無需逐項敘明。
五、以顯著方式刊印下列文字：
（一）有價證券之生效，不得藉以作為證實申報事項或保證證券價值之宣傳。
（二）本公開說明書之內容如有虛偽或隱匿之情事者，應由發行人及其負責人與其他曾在公開說明書上簽名或蓋章者依法負責。
（三）投資人投資前應至金融監督管理委員會（以下簡稱本會）指定之資訊申報網站詳閱本公開說明書之內容，並應注意公司之風險事項。
另應註明參閱本文之頁次。
（四）查詢本公開說明書之網址，包括本會指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
六、刊印日期。
為申報募集發行有價證券案件所編製之公開說明書，並應於其封面註明係申報用之稿本。
公司有下列情形，並應於封面以顯著字體註明：
一、普通股股票代碼變更者，應於當年度及以後連續二年度併刊印原股票代碼。
二、公司名稱變更者，應於當年度及以後連續二年度以新舊名稱對照揭露。
三、現金增資如擬依規定採安定操作者，應註明「本次現金增資所發行之股票，為因應證券市場價格之變動，證券承銷商必要時得依規定進行安定操作」。
四、發行人申報以低於票面金額發行股票者，應註明公司折價發行新股。
五、股票面額。
六、發行人申報發行股票或公司債，銷售對象有限制者應註明之。
七、併購（含合併、收購及分割）及受讓他公司股份發行新股，如發行之股份有轉讓或設質之限制者。
八、募集設立及股票未在證券交易所上市（以下簡稱未上市）或未在證券商營業處所買賣之公司辦理對外公開發行之案件，應註明「股票未在證券交易所上市或未在證券商營業處所買賣」。
九、股票於證券交易所創新板上市買賣者辦理對外公開發行之案件，應註明「公司係創新板上市公司，相關營運風險較高」。
十、公司有累積虧損或有連續二年虧損，且每股淨值低於面額者。
十一、公司採總括申報方式發行新股者，應註明「本次現金增資發行新股係採總括申報方式辦理」。
一、公司或籌備處名稱及印鑑。
二、本公開說明書編印目的係為發行下列有價證券：
（一）發行新股：本次發行新股之來源、新股種類、股數、金額、發行條件、公開承銷比例、承銷及配售方式。
如屬特別股有特別約定條件者，應另註明參閱本文之頁次。
（二）發行公司債：種類、金額、利率、發行條件、公開承銷比例、承銷及配售方式。
如有轉換、交換或認股辦法者，應另註明參閱本文之頁次。
（三）發行員工認股權憑證：發行單位數、每單位認股權憑證得認購之股數、認股條件及履約方式；其認股條件，得註明參閱本文之頁次。
（四）發行限制員工權利新股：發行種類、股數、金額及發行條件；其發行條件，得註明參閱本文之頁次。
（五）募集設立：額定股本、本次發行新股之來源、新股種類、股數、金額、發行條件及發起人已認之股數。
（六）其他。
三、本次資金運用計畫之用途及預計可能產生效益之概要，並註明參閱本文之頁次。
四、本次發行之相關費用：
（一）承銷費用。
（二）其他費用，包括會計師、律師等其他費用，但無需逐項敘明。
五、以顯著方式刊印下列文字：
（一）有價證券之生效，不得藉以作為證實申報事項或保證證券價值之宣傳。
（二）本公開說明書之內容如有虛偽或隱匿之情事者，應由發行人及其負責人與其他曾在公開說明書上簽名或蓋章者依法負責。
（三）投資人投資前應至金融監督管理委員會（以下簡稱本會）指定之資訊申報網站詳閱本公開說明書之內容，並應注意公司之風險事項。
另應註明參閱本文之頁次。
（四）查詢本公開說明書之網址，包括本會指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
六、刊印日期。
為申報募集發行有價證券案件所編製之公開說明書，並應於其封面註明係申報用之稿本。
公司有下列情形，並應於封面以顯著字體註明：
一、普通股股票代碼變更者，應於當年度及以後連續二年度併刊印原股票代碼。
二、公司名稱變更者，應於當年度及以後連續二年度以新舊名稱對照揭露。
三、現金增資如擬依規定採安定操作者，應註明「本次現金增資所發行之股票，為因應證券市場價格之變動，證券承銷商必要時得依規定進行安定操作」。
四、發行人申報以低於票面金額發行股票者，應註明公司折價發行新股。
五、股票面額。
六、發行人申報發行股票或公司債，銷售對象有限制者應註明之。
七、併購（含合併、收購及分割）及受讓他公司股份發行新股，如發行之股份有轉讓或設質之限制者。
八、募集設立及股票未在證券交易所上市（以下簡稱未上市）或未在證券商營業處所買賣之公司辦理對外公開發行之案件，應註明「股票未在證券交易所上市或未在證券商營業處所買賣」。
九、股票於證券交易所創新板上市買賣者辦理對外公開發行之案件，應註明「公司係創新板上市公司，相關營運風險較高」。
十、公司有累積虧損或有連續二年虧損，且每股淨值低於面額者。
十一、公司採總括申報方式發行新股者，應註明「本次現金增資發行新股係採總括申報方式辦理」。