Regulations Governing Information to be Published in Public Tender Offer Prospectuses Article 12
Information to be published with regard to the public tender offeror's business plan for the subject company:1. The goal and plan of the public tender offeror in acquiring the subject company's securities:A. Willingness to continue operating the business of the subject company, and the content of plans to that effect.B. Any plan to transfer the securities of the subject company to another party within one year after acquisition, and the contents of the plan.2. If there is any plan that would lead to any of the following situations after completion of the public tender offer, such plan shall be included:A. Dissolution of the subject company; its delisting from an exchange (or OTC market); material changes in its organization, capital, business plan, financial operations, or production; or any other matter of material significance that would affect the subject company's shareholder equity.B. Any plan for reassignment, retirement, or severance of the subject company's directors, supervisors, managerial officers, or employees.3. If, in addition to the current public tender offer, there is another plan to acquire, obtain, or dispose of securities or material assets of the subject company within one year of the day on which the period of public tender offer expires, the content of the plan shall be disclosed.If the public tender offeror plans to delist the subject company from the TWSE (or GTSM) market after completion of the public tender offer, the business plan shall at least include the following information:1. To the understanding of the public tender offeror, the future prospects in the industry, and the company value, of the subject company, and its reasons for conducting the public tender offer.2. Indicate whether the public tender offer conditions are fair to the shareholders of the subject company, and the factors taken into consideration.3. Indicate whether the public tender offeror or any of its related parties have in the most recent two years obtained from any outside party any appraisal report regarding the public tender offer conditions. If yes, indicate the content of the appraisal report, the identity of the outside party, the party’s professional qualifications and the compensation that the party received.4. For the period from after the completion of the public tender offer up to the delisting of the subject company from the TWSE (or GTSM) market, indicate any merger or acquisition plan for the subject company, and the method for handling the shares of the non-tendering shareholders, and their taxes payable.5. After the delisting from the TWSE (or GTSM), and any merger or acquisition, of the subject company, any plan for obtaining a new listing on an exchange or over the counter in any domestic or foreign securities exchange market for any related company.
中文原文 公開收購說明書應行記載事項準則第12條
公開收購人對被收購公司經營計畫應記載下列事項：
一、公開收購人取得被收購有價證券之目的及計畫：
（一）繼續經營被收購公司業務之意願及計畫內容。
（二）有於取得被收購公司有價證券後一年內復轉讓予他人之計畫，以及該計畫內容。
二、於收購完成後，產生下列情形之計畫：
（一）使被收購公司發生解散、下市（櫃）、重大變動其組織、資本、業務計畫、財務及生產，或其他任何將影響被收購公司股東權益之重大事項。
（二）對被收購公司董事、監察人、經理人及員工進行職位異動、退休、及資遣之計畫。
三、除本次公開收購外，自公開收購期間屆滿日起一年內對被收購公司有價證券或重大資產另有其他併購、取得或處分計畫者，該計畫內容。
公開收購人計畫於收購完成後使被收購公司下市（櫃）者，至少應記載下列事項：
一、公開收購人所瞭解被收購公司產業前景與公司價值及其進行公開收購之理由。
二、公開收購條件對被收購公司之股東公平與否，並說明參考之因素。
三、公開收購人及關係人最近二年有無自外部人士取得關於公開收購條件之鑑價報告，如有，應說明鑑價報告之內容、該外部人士之身分、專業資格及所收取之報酬。
四、公開收購完成後至被收購公司下市（櫃）前，對被收購公司之併購計畫及未應賣股東之股份處理方式與應納稅賦。
五、被收購公司下市（櫃），併購後之相關公司於國內外證券交易市場重行上市（櫃）之計畫。
一、公開收購人取得被收購有價證券之目的及計畫：
（一）繼續經營被收購公司業務之意願及計畫內容。
（二）有於取得被收購公司有價證券後一年內復轉讓予他人之計畫，以及該計畫內容。
二、於收購完成後，產生下列情形之計畫：
（一）使被收購公司發生解散、下市（櫃）、重大變動其組織、資本、業務計畫、財務及生產，或其他任何將影響被收購公司股東權益之重大事項。
（二）對被收購公司董事、監察人、經理人及員工進行職位異動、退休、及資遣之計畫。
三、除本次公開收購外，自公開收購期間屆滿日起一年內對被收購公司有價證券或重大資產另有其他併購、取得或處分計畫者，該計畫內容。
公開收購人計畫於收購完成後使被收購公司下市（櫃）者，至少應記載下列事項：
一、公開收購人所瞭解被收購公司產業前景與公司價值及其進行公開收購之理由。
二、公開收購條件對被收購公司之股東公平與否，並說明參考之因素。
三、公開收購人及關係人最近二年有無自外部人士取得關於公開收購條件之鑑價報告，如有，應說明鑑價報告之內容、該外部人士之身分、專業資格及所收取之報酬。
四、公開收購完成後至被收購公司下市（櫃）前，對被收購公司之併購計畫及未應賣股東之股份處理方式與應納稅賦。
五、被收購公司下市（櫃），併購後之相關公司於國內外證券交易市場重行上市（櫃）之計畫。