Regulations Governing Securities Firms Article 47
Securities firms applying for permission for merger shall provide the following documents to the FSC:1. The application.2. Merger plan: shall specify the content of the merger plan (including particulars such as the merger method, evaluation of economic benefits, post-merger business region overview, business items, business development plan, and financial forecasts for the next 3 years) and analysis covering the forecasted timetable, feasibility, necessity, reasonableness, legality, and assessment of the factors for consideration under Article 6 of the Financial Institutions Merger Act.3. Merger contract: in addition to the particulars required under Article 8, paragraph 2 of the Financial Institutions Merger Act, shall also include important particulars such as treatment of the rights and interests of employees.4. Minutes of the general shareholders meetings of the institutions to survive and to be extinguished. However, a securities firm conducting a merger under Article 18, paragraph 6, or Article 19, of the Business Mergers and Acquisitions Act may substitute the minutes of the board of directors meeting.5. Content of the merger resolutions (board of directors meeting minutes) and documentation of publication (notification) of relevant required contract content.6. Shareholder information on those seeking to purchase shares.7. Certified public accountant's opinion on the reasonableness of the share conversion ratio for the merger and valuation method.8. Itemized report on the pro forma consolidated regulatory capital adequacy ratio at the end of the month before the merger.9. Balance sheets, statements of comprehensive income, inventories of assets, statements of changes in equity, and cash flow statements audited and attested by the certified public accountants for the record date of the merger share swap.10. Legal opinion of an attorney at law.11. Consent letter, or documentation, of compliance by the TWSE listed or TPEx listed securities firm with the merger-related provisions of the Operating Rules of the Taiwan Stock Exchange or the Taipei Exchange Rules Governing Securities Trading on the TPEx.12. Other documents required by the FSC.For a securities firm to be newly created by a merger, in addition to complying with requirements of the preceding paragraph, the promoters of the securities firm to be newly created shall apply to the FSC for approval of establishment, annexing the following documents:1. Roster of promoters.2. Minutes of the promoters' meeting.3. Certification of qualifications of presidents, vice presidents, and assistant vice presidents.4. Articles of incorporation of the securities firm to be newly created.5. Other documents required by the FSC to be submitted.The formats of the documents required under the preceding two paragraphs shall be prescribed by the FSC.
中文原文 證券商管理規則第47條
證券商申請合併者，應檢具下列書件向本會申請許可：
一、申請書。
二、合併計畫書：載明合併計畫內容（含合併方式、經濟效益評估、合併後業務區域概況、業務項目、業務發展計畫及未來三年財務預測等事項）、預期進度、可行性、必要性、合理性與適法性及依金融機構合併法第六條審酌因素之評估等分析。
三、合併契約書：除依金融機構合併法第八條第二項規定之應記載事項外，尚應包括對受僱人之權益處理等重要事項。
四、存續機構及消滅機構股東大會會議紀錄。
但證券商依企業併購法第十八條第六項或第十九條規定進行合併，得以董事會會議紀錄替代。
五、合併之決議內容（董事會議事錄）及相關契約書應記載事項之公告（通知）等證明文件。
六、請求收買股份之股東資料。
七、會計師對合併換股比率評價合理性之意見書。
八、合併前一個月月底擬制性合併自有資本適足明細申報表。
九、合併換股基準日會計師查核簽證之資產負債表、綜合損益表、財產目錄、權益變動表及現金流量表。
十、律師之法律意見書。
十一、上市或上櫃證券商符合臺灣證券交易所股份有限公司營業細則或財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣有價證券業務規則關於合併規定之同意函或證明文件。
十二、其他經本會規定應提出之文件。
因合併擬成立新設證券商者，除應依前項規定辦理外，並應由新設證券商之發起人檢附下列書件，向本會申請設立之許可：
一、發起人名冊。
二、發起人會議紀錄。
三、總經理、副總經理、協理之資格證明。
四、新設證券商之章程。
五、其他經本會規定應提出之文件。
前二項規定所需之書件格式，由本會定之。
一、申請書。
二、合併計畫書：載明合併計畫內容（含合併方式、經濟效益評估、合併後業務區域概況、業務項目、業務發展計畫及未來三年財務預測等事項）、預期進度、可行性、必要性、合理性與適法性及依金融機構合併法第六條審酌因素之評估等分析。
三、合併契約書：除依金融機構合併法第八條第二項規定之應記載事項外，尚應包括對受僱人之權益處理等重要事項。
四、存續機構及消滅機構股東大會會議紀錄。
但證券商依企業併購法第十八條第六項或第十九條規定進行合併，得以董事會會議紀錄替代。
五、合併之決議內容（董事會議事錄）及相關契約書應記載事項之公告（通知）等證明文件。
六、請求收買股份之股東資料。
七、會計師對合併換股比率評價合理性之意見書。
八、合併前一個月月底擬制性合併自有資本適足明細申報表。
九、合併換股基準日會計師查核簽證之資產負債表、綜合損益表、財產目錄、權益變動表及現金流量表。
十、律師之法律意見書。
十一、上市或上櫃證券商符合臺灣證券交易所股份有限公司營業細則或財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣有價證券業務規則關於合併規定之同意函或證明文件。
十二、其他經本會規定應提出之文件。
因合併擬成立新設證券商者，除應依前項規定辦理外，並應由新設證券商之發起人檢附下列書件，向本會申請設立之許可：
一、發起人名冊。
二、發起人會議紀錄。
三、總經理、副總經理、協理之資格證明。
四、新設證券商之章程。
五、其他經本會規定應提出之文件。
前二項規定所需之書件格式，由本會定之。