Regulations Governing the Acquisition and Disposal of Assets by Public Companies Article 28
The contract for participation by a public company in a merger, demerger, acquisition, or of shares shall record the rights and obligations of the companies participating in the merger, demerger, acquisition, or transfer of shares, and shall also record the following:1. Handling of breach of contract.2. Principles for the handling of equity-type securities previously issued or treasury stock previously bought back by any company that is extinguished in a merger or that is demerged.3. The amount of treasury stock participating companies are permitted under law to buy back after the record date of calculation of the share exchange ratio, and the principles for handling thereof.4. The manner of handling changes in the number of participating entities or companies.5. Preliminary progress schedule for plan execution, and anticipated completion date.6. Scheduled date for convening the legally mandated shareholders meeting if the plan exceeds the deadline without completion, and relevant procedures.
中文原文 公開發行公司取得或處分資產處理準則第28條
公開發行公司參與合併、分割、收購或股份受讓，契約應載明參與合併、分割、收購或股份受讓公司之權利義務，並應載明下列事項：
一、違約之處理。
二、因合併而消滅或被分割之公司前已發行具有股權性質有價證券或已買回之庫藏股之處理原則。
三、參與公司於計算換股比例基準日後，得依法買回庫藏股之數量及其處理原則。
四、參與主體或家數發生增減變動之處理方式。
五、預計計畫執行進度、預計完成日程。
六、計畫逾期未完成時，依法令應召開股東會之預定召開日期等相關處理程序。
一、違約之處理。
二、因合併而消滅或被分割之公司前已發行具有股權性質有價證券或已買回之庫藏股之處理原則。
三、參與公司於計算換股比例基準日後，得依法買回庫藏股之數量及其處理原則。
四、參與主體或家數發生增減變動之處理方式。
五、預計計畫執行進度、預計完成日程。
六、計畫逾期未完成時，依法令應召開股東會之預定召開日期等相關處理程序。