Regulations Governing the Investing Activities of a Financial Holding Company Article 6
A financial holding company should provide the following documents for applications for investment based on Paragraph 1, article 37 of the Act:1. Self-evaluation form and the statement that verifies the authenticity of application documents.2. Minutes of the board of the directors.3. Investment purpose.4. The shareholder structure and members of management team of the investee enterprise.5. The business scope, principles and guidelines, business plans of the investee enterprise.6. Financial evaluation status for the next three years and the investment efficiency feasibility of the investee enterprise.7. Solid schedule of the investment plan that is to be executed and the measures when the plan fails to be performed as scheduled.8. Make a statement that the company abides by Article 209, Article 206 of Company Act, and Article 178 of the same Act shall apply mutatis mutandis concerning the regulations on non-competition, prevention of conflicts of interest, and no advance investment.9. Explanation on the capital adequacy ratio of the financial holding group and the capital adequacy of each of its subsidiary company.10. The combined balance sheet and income sheet for the company and its subsidiary company in the most recent period.11. The double leverage ratio after the addition of the investment and the detailed list of investee enterprise by the company.12. Details of fund source. If the source is a loan, the company shall detail the source of payment and the debt-payment plan and, additionally, enlist the influences to its financial structure.13. If the investee enterprise is an existing company, the company should attach with the balance sheet and income sheet of the most recent one year of the investee enterprise. Further explanation shall be proposed if the investee enterprise has incurred cumulative losses.14. Managements and specific risk-control mechanisms by the company.15. Investments that are not exchanged by the centralized security exchange market or over-the-counter market should provide explanation on the reasonability of transaction prices.16. Other evaluation documents that should be provided based on the characteristics of the investee enterprise.According to Paragraph 2, Article 36 of the Act, a financial holding company should attend to affairs according to the provisions mentioned in the preceding paragraph if it applies for an investment which falls in one of the following conditions:1. Issuance of common stock for cash in order to maintain the investment shareholding ratio that is authorized by the original competent authorities.2. Transforming the investee enterprise into its subsidiary company and the total investment of original investment plus the capital with the current investment is less than NT$300 million.3. Purchase of the minority stock rights of the subsidiary company.4. To maintain the investment shareholding ratio that is originally authorized by the competent authorities because of the lowering ratio due to the conversion of convertible bonds of the investee enterprise or the exercise of stock subscription rights.
中文原文 金融控股公司投資管理辦法第6條
金融控股公司依本法第三十七條第一項申請投資應檢附下列申請文件：
一、自評表及申請文件為真實確認之聲明書。
二、董事會會議紀錄。
三、投資目的。
四、被投資事業股東結構及經營團隊成員。
五、被投資事業業務範圍、業務之原則及方針、業務發展計畫。
六、被投資事業未來三年財務評估狀況、投資效益可行性分析。
七、預定執行投資計畫具體時程及未能依計畫執行之處置措施。
八、遵守公司法第二百零九條、第二百零六條準用同法第一百七十八條有關競業禁止、利益衝突防止規定及不事先投資之聲明書。
九、該公司集團資本適足率及各子公司資本適足性之說明。
十、該公司及其子公司最近一期合併資產負債表及損益表。
十一、該公司加計本次投資後之雙重槓桿比率及已投資事業明細表。
十二、資金來源明細。
以舉債為資金來源者並應檢附還款來源、償債計畫及其對資本及財務結構之影響。
十三、被投資事業為既存公司者，應檢附該被投資事業最近一年資產負債表及損益表，如被投資事業有累積虧損者，應提出說明。
十四、該公司對所有投資事業之管理及具體風險控管機制。
十五、非經由證券集中交易市場或證券商營業處所進行之投資行為，應提出交易價格合理性之說明。
十六、其他依被投資事業特性應另行檢具之評估資料。
金融控股公司依本法第三十六條第二項申請之投資如屬下列情形之一者，得依前項規定辦理：
一、為維持原經主管機關核准之投資持股比率之現金增資。
二、使被投資事業成為子公司，且原已投資金額加計本次投資金額累計未超過新臺幣三億元者。
三、購買子公司之少數股權。
四、持股比率因被投資事業可轉換債券之轉換或認股權憑證之行使而下降，為維持原經主管機關核准之投資持股比率。
一、自評表及申請文件為真實確認之聲明書。
二、董事會會議紀錄。
三、投資目的。
四、被投資事業股東結構及經營團隊成員。
五、被投資事業業務範圍、業務之原則及方針、業務發展計畫。
六、被投資事業未來三年財務評估狀況、投資效益可行性分析。
七、預定執行投資計畫具體時程及未能依計畫執行之處置措施。
八、遵守公司法第二百零九條、第二百零六條準用同法第一百七十八條有關競業禁止、利益衝突防止規定及不事先投資之聲明書。
九、該公司集團資本適足率及各子公司資本適足性之說明。
十、該公司及其子公司最近一期合併資產負債表及損益表。
十一、該公司加計本次投資後之雙重槓桿比率及已投資事業明細表。
十二、資金來源明細。
以舉債為資金來源者並應檢附還款來源、償債計畫及其對資本及財務結構之影響。
十三、被投資事業為既存公司者，應檢附該被投資事業最近一年資產負債表及損益表，如被投資事業有累積虧損者，應提出說明。
十四、該公司對所有投資事業之管理及具體風險控管機制。
十五、非經由證券集中交易市場或證券商營業處所進行之投資行為，應提出交易價格合理性之說明。
十六、其他依被投資事業特性應另行檢具之評估資料。
金融控股公司依本法第三十六條第二項申請之投資如屬下列情形之一者，得依前項規定辦理：
一、為維持原經主管機關核准之投資持股比率之現金增資。
二、使被投資事業成為子公司，且原已投資金額加計本次投資金額累計未超過新臺幣三億元者。
三、購買子公司之少數股權。
四、持股比率因被投資事業可轉換債券之轉換或認股權憑證之行使而下降，為維持原經主管機關核准之投資持股比率。