Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 12
The section on the handling of financial bonds (including offshore financial bonds) shall disclose the following information:1.For financial bonds already issued but not yet redeemed, indicate the approval date and approval document number of the central competent authority, par value, place of issue, currency, price, total amount, interest rate, term, underwriter, certifying financial institution, the fundraising plan for financial bond redemption, and the method for custody of the funds raised, unpaid balance, paid-in capital, and net worth after final report for the preceding year, whether there is breach of contract or default in the payment of principal/interest, and the ratio of the reported issue amount plus the balance of already issued and outstanding bonds to the net worth after final report of the preceding year. If a rating is made by the credit rating institution approved or recognized by the FSC, the name of such institution, date of rating and rating grade shall also be disclosed. If they are attached with conversion, exchange, or subscription rights, the issuance and conversion, exchange, or subscription rules, the possible dilution conditions and influence on shareholders' equity caused by the terms of issuance, and the monetary amount already converted, exchanged, or subscribed up to the publication date of the prospectus shall also be disclosed. (Attachment 21)2.For bonds to mature within one year, the amount of the bonds to mature within the coming one year and the redemption method shall be disclosed.3.For any issued convertible financial bonds which are convertible to common shares, overseas depositary receipts or any other securities, the issuance date, the conversion price at the time of issue and the method for exercise of the conversion obligation, and the highest and lowest market price and conversion price for the past 2 fiscal years and up to the prospectus publication date of each convertible financial bond, shall be disclosed respectively. (Attachment 22)4.For any issued exchangeable financial bonds, the issue date, the exchangeable underlyings, the exchange price at the time of issue, the highest and lowest market price and exchange price and the number of the exchanged underlyings held by the company for the past 2 fiscal years and up to the prospectus publication date of each exchangeable financial bond, shall be disclosed respectively. (Attachment 23)5.For any issued financial bonds with warrants, the issuance date of each financial bond with warrants, the type and number of bonds issued with warrants, the restricted subscription time period, the exercise method, the share subscription price, the number that have not been subscribed, and the ratio of the number that have not been subscribed to the total number of issued shares, up to the prospectus publication date, shall be disclosed respectively. (Attachment 24)6.Status of any private placement of financial bonds during the 3 most recent fiscal years up to the prospectus publication date: Shall disclose the type of financial bonds; the date on which the private placement was approved at a shareholders or board of directors meeting and the amount approved; the basis for and reasonableness of the pricing; the manner in which the specified persons were selected (if offerees have already been arranged, the names of the offerees and the relationship between the offerees and the company shall also be described); the reasons why the private placement was necessary; the targets of the private placement, their qualifications, subscription amounts, subscription price, relationship with the company, participation in the operations of the company, actual subscription (or conversion) price, the difference between the actual subscription (or conversion) price and the reference price; the effect of the private placement on shareholders' equity; and for the period from receipt of payment in full to the completion of the related capital allocation plan, the status of use of the capital raised through the private placement of financial bonds, the implementation progress of the plan, and the status of realization of the benefits of the plan. (Attachment 25)
中文原文 金融業募集發行有價證券公開說明書應行記載事項準則第12條
金融債券（含海外金融債券）辦理情形應揭露下列事項：
一、凡已發行而尚未償還之金融債券，應揭露中央主管機關核准日期、文號、面額、發行地、幣別、價格、總額、利率、期限、承銷機構、簽證金融機構、其償還金融債券之籌集計畫及保管方法、未償還餘額、前一年度實收資本額及決算後淨值、有無依約履行、申報發行金額加計前已發行流通在外之餘額占發行前一年度決算後淨值之比率等有關事項。
如有委託經本會核准或認可之信用評等機構評等者，並應揭露該機構名稱、評等日期及其評等等級。
如附有轉換、交換或認股權利者，並應揭露發行及轉換、交換或認股辦法、發行條件對股權可能稀釋情形、對股東權益影響與截至公開說明書刊印日止已轉換、交換或認股之金額。
（附表二十一）二、一年內到期之債券，應揭露未來一年內到期之債券金額及其償還辦法。
三、已發行附有得轉換為普通股、海外存託憑證或其他有價證券之轉換金融債券者，應分別列示每一轉換金融債券之發行日期、發行時之轉換價格暨履行轉換義務方式、最近二年度及截至公開說明書刊印日止之最高與最低市價及轉換價格。
（附表二十二）四、已發行交換金融債券者，應分別列示每一交換金融債券之發行日期、交換標的暨發行時之交換價格、最近二年度暨截至公開說明書刊印日止之最高與最低市價、交換價格及公司持有交換標的數量。
（附表二十三）五、已發行附認股權金融債券者，應分別列示每一附認股權金融債券之發行日期、得認股種類及數量、限制認股期間、履約方式、認股價格、截至公開說明書刊印日止未執行認股數量及未執行認股數量占已發行股份總數比率。
（附表二十四）六、最近三年度及截至公開說明書刊印日止私募金融債券辦理情形，應揭露金融債券種類、股東會或董事會通過日期與數額、價格訂定之依據及合理性、特定人選擇之方式（其已洽定應募人者，並敘明應募人名稱或姓名及其與公司之關係）、辦理私募之必要理由、私募對象、資格條件、認購數量、與公司關係、參與公司經營情形、實際認購（或轉換）價格、實際認購（或轉換）價格與參考價格差異、辦理私募對股東權益影響、自價款收足後迄資金運用計畫完成，私募金融債券之資金運用情形、計畫執行進度及計畫效益顯現情形。
（附表二十五）
一、凡已發行而尚未償還之金融債券，應揭露中央主管機關核准日期、文號、面額、發行地、幣別、價格、總額、利率、期限、承銷機構、簽證金融機構、其償還金融債券之籌集計畫及保管方法、未償還餘額、前一年度實收資本額及決算後淨值、有無依約履行、申報發行金額加計前已發行流通在外之餘額占發行前一年度決算後淨值之比率等有關事項。
如有委託經本會核准或認可之信用評等機構評等者，並應揭露該機構名稱、評等日期及其評等等級。
如附有轉換、交換或認股權利者，並應揭露發行及轉換、交換或認股辦法、發行條件對股權可能稀釋情形、對股東權益影響與截至公開說明書刊印日止已轉換、交換或認股之金額。
（附表二十一）二、一年內到期之債券，應揭露未來一年內到期之債券金額及其償還辦法。
三、已發行附有得轉換為普通股、海外存託憑證或其他有價證券之轉換金融債券者，應分別列示每一轉換金融債券之發行日期、發行時之轉換價格暨履行轉換義務方式、最近二年度及截至公開說明書刊印日止之最高與最低市價及轉換價格。
（附表二十二）四、已發行交換金融債券者，應分別列示每一交換金融債券之發行日期、交換標的暨發行時之交換價格、最近二年度暨截至公開說明書刊印日止之最高與最低市價、交換價格及公司持有交換標的數量。
（附表二十三）五、已發行附認股權金融債券者，應分別列示每一附認股權金融債券之發行日期、得認股種類及數量、限制認股期間、履約方式、認股價格、截至公開說明書刊印日止未執行認股數量及未執行認股數量占已發行股份總數比率。
（附表二十四）六、最近三年度及截至公開說明書刊印日止私募金融債券辦理情形，應揭露金融債券種類、股東會或董事會通過日期與數額、價格訂定之依據及合理性、特定人選擇之方式（其已洽定應募人者，並敘明應募人名稱或姓名及其與公司之關係）、辦理私募之必要理由、私募對象、資格條件、認購數量、與公司關係、參與公司經營情形、實際認購（或轉換）價格、實際認購（或轉換）價格與參考價格差異、辦理私募對股東權益影響、自價款收足後迄資金運用計畫完成，私募金融債券之資金運用情形、計畫執行進度及計畫效益顯現情形。
（附表二十五）