Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 19
Where new shares are to be issued for the purpose of acquiring the shares of another company, disclose the following information:1.The name and quantity of the shares to be acquired, and from whom.2.Expected rate of progress.3.Methods and basis for calculation of the share exchange ratio.4.Conditions and restrictions on future transfer of the acquired shares.5.If a party from whom the shares of another company are to be acquired is an affiliated enterprise or related person, further indicate the relationship with the affiliated enterprise or related person as well as the reason for the selection of the affiliated enterprise or related person, and provide an assessment opinion on whether shareholders' equity will not be affected.6.Share exchange cooperation agreement.
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19條
受讓他公司股份發行新股尚在進行中者，應揭露下列事項：
一、受讓股份名稱、數量及對象。
二、預定進度。
三、股份交換比例之計算方式及依據。
四、受讓股份未來移轉之條件及限制。
五、受讓他公司股份之對象為關係企業或關係人者，並應列明與關係企業或關係人之關係、選定關係企業或關係人之原因及是否不影響股東權益之評估意見。
六、股份交換之合作契約。
一、受讓股份名稱、數量及對象。
二、預定進度。
三、股份交換比例之計算方式及依據。
四、受讓股份未來移轉之條件及限制。
五、受讓他公司股份之對象為關係企業或關係人者，並應列明與關係企業或關係人之關係、選定關係企業或關係人之原因及是否不影響股東權益之評估意見。
六、股份交換之合作契約。