Financial Holding Company Act Article 34
When the divided company and another subsidiary undergo company division in accordance with the provisions of the preceding article, if such other subsidiary is an existing company, the boards of directors of the divided company and its subsidiary shall enter into a division agreement; if such other subsidiary is a newly established company, the board of directors of the divided company shall adopt a resolution for division. Such agreement and resolution, as applicable, shall be presented at the shareholders' meetings.The division agreement and resolution approving such division referred to in the preceding paragraph shall include the following items and be sent to all shareholders together with notice of the relevant shareholders' meeting:1.The required amendments to the articles of incorporation of the existing company that is taking over the business, or the articles of incorporation of the newly established company that is taking over the business;2.The total number of shares, types of shares and number of shares to be newly issued by the existing company that is taking over the business or issued by the newly established company that is taking over the business;3.The total number, type and quantity of the shares acquired by the divided company or its shareholders;4.The relevant rules for cash payment to the divided company or its shareholders who will be allocated less than one share;5.Matters with regard to the assumption of rights and liabilities of the divided company;6.Matters with regard to the protection of creditors and customers of the divided company and the handling of the rights and interests of the employees of the divided company;7.Matters with regard to the reduction in capital if the divided company's capital will be reduced;8.Matters with regard to the cancellation or consolidation of shares if there is a cancellation or consolidation of the shares of the divided company;9.The date fixed for the division;10.The limit on the amount of dividend distributions prior to the date fixed for the division by the divided company;11.The names of the directors and supervisors of the newly established company that is taking over the business; and12.If more than two subsidiaries jointly engage in a division to establish a new company, a resolution for such division describing matters with regard to such a joint division.
中文原文 金融控股公司法第34條
被分割公司與他子公司依前條規定辦理公司分割時，他子公司為既存公司者，被分割公司與他子公司之董事會應作成分割契約；他子公司為新設公司者，被分割公司董事會應作成分割決議；並均應提出於股東會。
前項分割契約或分割決議應記載下列事項，並於發送股東會之召集通知時，一併發送各股東：
一、承受營業之既存公司章程需變更事項或新設公司章程。
二、承受營業之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、被分割公司或其股東所取得股份之總數、種類及數量。
四、對被分割公司或其股東配發之股份不滿一股應支付現金者，其有關規定。
五、承受被分割公司權利義務之相關事項。
六、被分割公司債權人、客戶權益之保障及被分割公司受僱人權益之處理事項。
七、被分割公司之資本減少時，其資本減少有關事項。
八、被分割公司之股份銷除或股份合併時，其股份銷除或股份合併所需辦理事項。
九、分割基準日。
十、被分割公司於分割基準日前發放股利者，其股利發放限額。
十一、承受營業之新設公司之董事及監察人名冊。
十二、與他公司共同為公司分割而新設公司者，分割決議應記載其共同為公司分割有關事項。
前項分割契約或分割決議應記載下列事項，並於發送股東會之召集通知時，一併發送各股東：
一、承受營業之既存公司章程需變更事項或新設公司章程。
二、承受營業之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、被分割公司或其股東所取得股份之總數、種類及數量。
四、對被分割公司或其股東配發之股份不滿一股應支付現金者，其有關規定。
五、承受被分割公司權利義務之相關事項。
六、被分割公司債權人、客戶權益之保障及被分割公司受僱人權益之處理事項。
七、被分割公司之資本減少時，其資本減少有關事項。
八、被分割公司之股份銷除或股份合併時，其股份銷除或股份合併所需辦理事項。
九、分割基準日。
十、被分割公司於分割基準日前發放股利者，其股利發放限額。
十一、承受營業之新設公司之董事及監察人名冊。
十二、與他公司共同為公司分割而新設公司者，分割決議應記載其共同為公司分割有關事項。