Financial Holding Company Act Article 27
（Exchange contracts and resolutions）In conducting an exchange of shares with another company pursuant to the preceding Article, if such other company to be converted into a financial holding company is an existing company, the financial institution shall enter into a transfer contract approved by the board of directors of such existing other company; if a financial holding company is to be newly established, the board of directors of such financial institution shall adopt a resolution authorizing the transfer. Such transfer contract or resolution shall be presented at the shareholders' meeting.The transfer contract or resolution for transfer referred to in the preceding paragraph shall include the following items, and be sent to all shareholders together with the notice of the relevant shareholders' meeting and Article 172, the proviso to Paragraph 4, of the Company Act shall apply, mutatis mutandis:1.The required amendment to the articles of incorporation of the existing company or the articles of incorporation of the newly established company;2.The total number of shares, type of shares and number of shares to be newly issued by the existing company or issued by the newly established company;3.The total number of shares, type of shares and quantity of shares to be transferred by the shareholders of the financial institution to the existing company or the newly established company;4.The relevant rules for cash payment to shareholders of financial institutions who will be allocated less than one share;5.The scheduled date of the shareholders' meeting;6.The date fixed for the transfer of shares;7.The limit on the amount of dividend distributions prior to the date fixed for the transfer of shares by the financial institution;8.In the case of a transfer contract, matters related to the continuing performance of duties of the incumbent directors and supervisors of the financial institution until the expiration of the term of the said directors and supervisors (where such terms expires after the transfer date) and, in the case of a resolution for transfer, the names of the directors and supervisors of the newly established company; and9.If the shareholders of a financial institution and other financial institutions jointly transfer their shares to establish a financial holding company, a resolution for transfer shall specify the matters related to such joint transfer.
中文原文 金融控股公司法第27條
金融機構與他公司依前條規定辦理股份轉換時，預定之金融控股公司為既存公司者，該金融機構與該既存公司之董事會應作成轉換契約；預定之金融控股公司為新設公司者，該金融機構之董事會應作成轉換決議；並均應提出於股東會。
前項轉換契約或轉換決議應記載下列事項，於發送股東會之召集通知時，一併發送各股東，並準用公司法第一百七十二條第四項但書之規定：
一、既存公司章程需變更事項或新設公司章程。
二、既存公司發行新股或新設公司發行股份之總數、種類及數量。
三、金融機構股東轉讓予既存公司或新設公司之股份總數、種類及數量。
四、對金融機構股東配發之股份不滿一股應支付現金者，其有關規定。
五、召開股東會決議之預定日期。
六、股份轉換基準日。
七、金融機構於股份轉換基準日前發放股利者，其股利發放限額。
八、轉換契約應記載金融機構原任董事及監察人於股份轉換時任期未屆滿者，繼續其任期至屆滿之有關事項；轉換決議應記載新設公司之董事及監察人名冊。
九、與他金融機構共同為股份轉換設立金融控股公司者，轉換決議應記載其共同轉換股份有關事項。
前項轉換契約或轉換決議應記載下列事項，於發送股東會之召集通知時，一併發送各股東，並準用公司法第一百七十二條第四項但書之規定：
一、既存公司章程需變更事項或新設公司章程。
二、既存公司發行新股或新設公司發行股份之總數、種類及數量。
三、金融機構股東轉讓予既存公司或新設公司之股份總數、種類及數量。
四、對金融機構股東配發之股份不滿一股應支付現金者，其有關規定。
五、召開股東會決議之預定日期。
六、股份轉換基準日。
七、金融機構於股份轉換基準日前發放股利者，其股利發放限額。
八、轉換契約應記載金融機構原任董事及監察人於股份轉換時任期未屆滿者，繼續其任期至屆滿之有關事項；轉換決議應記載新設公司之董事及監察人名冊。
九、與他金融機構共同為股份轉換設立金融控股公司者，轉換決議應記載其共同轉換股份有關事項。