Regulations Governing Securities Investment Consulting Enterprises (Originally Adopted 2004.10.30) Article 18
When SICEs apply for merger, or a SICE applies to merge with a SITE, an application form shall be completed and submitted with the following documents to the FSC for approval:1. A record of deliberations on the merger and passage of the relevant resolution at the board of directors' and shareholders' meetings of the participating companies.2. Merger agreement: in addition to the content required under Article 8, paragraph 2 of the Financial Institution Merger Act, the agreement shall also contain measures to protect customer rights and interests; for a merger of a SICE with a SITE, it shall also contain measures to protect the rights and interests of the SITE's beneficiaries.3. Evidentiary documents showing announcement (or notification) of the content of the merger resolution and the required clauses of the related contract.4. Financial reports of the companies participating in the merger, CPA audited and attested, for the preceding 2 fiscal years.5. Pro forma consolidated balance sheets for the record date of calculation of the share conversion ratio and a CPA audited and attested financial report for the same day for the companies participating in the merger.6. An opinion statement on the reasonableness of the share exchange ratio in the given merger (including the reasonableness of the methods of evaluation underlying calculation of the share exchange ratio) from an independent expert.7. Merger plan: set out post-merger adjustments to organizational structure and places of business, post-merger business strategies and policies, projected merger progress and schedule, projected benefits and financial forecast for the next 2 years, the feasibility, necessity, and reasonableness of the plan content, and post-merger measures to protect the rights and interests of existing SICE customers and security investment trust fund beneficiaries.8. A photocopy of the relevant competent authority's letter of approval (applicable only when the Fair Trade Act requires such approval for a combination of enterprises).9. A list of shareholders requesting share subscription and their membership capital amounts.10. Assessment opinion by a lawyer regarding the legality of the merger.11. A declaration that the application form and attached documents contain no concealment or misrepresentation.When applying for merger, a SICE may simultaneously apply for issuance of new shares in connection with the merger.When a SICE applies for a permit to concurrently conduct securities investment trust business, it may simultaneously apply to merge with a SITE, and may simultaneously submit an application to issue new shares due to the merger.
中文原文 證券投資顧問事業管理規則（931030訂定）第18條
證券投資顧問事業申請合併或證券投資顧問事業申請合併證券投資信託事業，應填具申請書，並檢具下列文件，向本會申請核准：
一、參與合併公司之董事會、股東會討論並決議通過之議事錄。
二、合併契約書：除金融機構合併法第八條第二項規定應記載事項外，並應記載對客戶之權益保障措施，如為證券投資顧問事業與證券投資信託事業合併，並應記載對證券投資信託事業受益人之權益保障措施。
三、合併之決議內容及相關契約書應記載事項之公告（通知）等證明文件。
四、參與合併公司最近二個會計年度經會計師查核簽證之財務報告。
五、估算換股比例基準日之擬制性合併資產負債表及該日經會計師查核簽證之參與合併公司財務報告。
六、獨立專家對本合併案表示換股比例合理性之意見書（包括計算換股評價方法之合理性）。
七、合併計畫書：載明合併後組織結構暨營業處所之調整、合併後之經營策略或方針、合併預計進度與時程、預計效益及未來二年財務狀況之預估、計畫內容之可行性、必要性及合理性、合併後原有證券投資顧問事業客戶及證券投資信託基金受益人之權益保障措施。
八、依公平交易法規定，事業結合應經其中央主管機關許可者，其許可函影本（無則免附）。
九、請求收買股份之股東及其股金金額清冊。
十、律師對合併案適法性之評估意見。
十一、申請書暨附件所載事項無虛偽、隱匿之聲明書。
證券投資顧問事業得於申請合併時，同時提出合併發行新股申請。
證券投資顧問事業得於申請兼營證券投資信託業務許可時，同時申請合併證券投資信託事業，並得同時提出合併發行新股申請。
一、參與合併公司之董事會、股東會討論並決議通過之議事錄。
二、合併契約書：除金融機構合併法第八條第二項規定應記載事項外，並應記載對客戶之權益保障措施，如為證券投資顧問事業與證券投資信託事業合併，並應記載對證券投資信託事業受益人之權益保障措施。
三、合併之決議內容及相關契約書應記載事項之公告（通知）等證明文件。
四、參與合併公司最近二個會計年度經會計師查核簽證之財務報告。
五、估算換股比例基準日之擬制性合併資產負債表及該日經會計師查核簽證之參與合併公司財務報告。
六、獨立專家對本合併案表示換股比例合理性之意見書（包括計算換股評價方法之合理性）。
七、合併計畫書：載明合併後組織結構暨營業處所之調整、合併後之經營策略或方針、合併預計進度與時程、預計效益及未來二年財務狀況之預估、計畫內容之可行性、必要性及合理性、合併後原有證券投資顧問事業客戶及證券投資信託基金受益人之權益保障措施。
八、依公平交易法規定，事業結合應經其中央主管機關許可者，其許可函影本（無則免附）。
九、請求收買股份之股東及其股金金額清冊。
十、律師對合併案適法性之評估意見。
十一、申請書暨附件所載事項無虛偽、隱匿之聲明書。
證券投資顧問事業得於申請合併時，同時提出合併發行新股申請。
證券投資顧問事業得於申請兼營證券投資信託業務許可時，同時申請合併證券投資信託事業，並得同時提出合併發行新股申請。