Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 24
The following items shall be included in the analysis regarding the allocation plan for capital raised through the previous: (a) cash capital increase; (b) issuance of new shares to carry out a merger or acquisition, or to accept transfer of shares of another company; (c) issuance of financial bonds; or (d) issuance of corporate bonds:1.Contents of the plan: Analyses regarding the previous plan for cash capital increase, merger or acquisition, issuance of new shares to accept transfer of shares of another company, issuance of financial bonds, or issuance of corporate bonds. In the case of any previous plan for cash capital increase, merger or acquisition, issuance of new shares to accept transfer of shares of another company, issuance of financial bonds, or issuance of corporate bonds that was still uncompleted as of the quarter preceding the date of publication of the prospectus, or in the case of any completed plan where not more than three years passed between the date of registration (application) and the actual completion date, explain in detail the contents of each plan for cash capital increase mentioned above, including information on any change to the plans, the sources and uses of capital, reasons for any changes, a comparison of return on capital raised before and after the change, and date on which the change of plans was submitted to the shareholders meeting. The date on which the information was submitted to an information reporting website designated by the FSC shall also be published.2.Implementation status: Analyze, item by item, the status of the plan's implementation and compare with the originally projected returns as of the quarter preceding the publication date of the prospectus based on the purpose of each of the above-mentioned plans. If the implementation progress or the returns do not reach the projected target, provide a concrete explanation of the reasons, the impact on shareholders' equity, and plans for corrective action. Where the content of any of the plans referred to in the preceding subparagraph conform with the conditions in any of the following sub-items, they shall additionally disclose the following:A.If the purpose is merger, acquisition, or acceptance of transfer of the shares of another financial institution, or for expansion or new construction of real properties or equipment, provide a comparison of the real properties or equipment, revenues, expenses, losses, and income before tax.B.If the purpose is to invest in other companies, provide a description of the investee enterprise's operation status and its impact upon the company's investment profit/loss.C.If the purpose is to strengthen operating capital or pay off liabilities, provide a comparison of the increase and decrease of current assets, current liabilities, and total liabilities, revenues, expenses, losses, and earnings per share, and analyze the company's financial structure.
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24條
前次現金增資、併購或受讓他公司股份發行新股、發行金融債券或發行公司債資金運用計畫分析應記載下列事項：
一、計畫內容：前次現金增資、併購或受讓他公司股份發行新股、發行金融債券或發行公司債計畫及截至公開說明書刊印日之前一季止，前各次現金增資、併購或受讓他公司股份發行新股、發行金融債券或發行公司債計畫尚未完成及計畫實際完成日距申報（請）時未逾三年者，應詳細說明前開各次計畫之內容，包括歷次變更計畫內容、資金之來源與運用、變更原因、變更前後效益及變更計畫提報股東會之日期，並應刊載輸入本會指定資訊申報網站之日期。
二、執行情形：就前開各次計畫之用途，逐項分析截至公開說明書刊印日之前一季止，其執行情形及與原預計效益之比較，如執行進度或效益未達預計目標者，應具體說明其原因、對股東權益之影響及改進計畫。
前款之各次計畫內容如屬下列各目者，另應揭露下列事項：
（一）如為併購或受讓其他金融機構、擴建或新建不動產及設備者，應就不動產及設備、收益、費用及損失與稅前純益等科目予以比較說明。
（二）如為轉投資其他公司者，應就該轉投資事業之營運情形、對公司投資損益之影響加以說明。
（三）如為充實營運資金、償還債務者，應就流動資產、流動負債及負債總額之增減情形、收益、費用及損失、稅前純益等項目及每股盈餘予以比較說明，並分析財務結構。
一、計畫內容：前次現金增資、併購或受讓他公司股份發行新股、發行金融債券或發行公司債計畫及截至公開說明書刊印日之前一季止，前各次現金增資、併購或受讓他公司股份發行新股、發行金融債券或發行公司債計畫尚未完成及計畫實際完成日距申報（請）時未逾三年者，應詳細說明前開各次計畫之內容，包括歷次變更計畫內容、資金之來源與運用、變更原因、變更前後效益及變更計畫提報股東會之日期，並應刊載輸入本會指定資訊申報網站之日期。
二、執行情形：就前開各次計畫之用途，逐項分析截至公開說明書刊印日之前一季止，其執行情形及與原預計效益之比較，如執行進度或效益未達預計目標者，應具體說明其原因、對股東權益之影響及改進計畫。
前款之各次計畫內容如屬下列各目者，另應揭露下列事項：
（一）如為併購或受讓其他金融機構、擴建或新建不動產及設備者，應就不動產及設備、收益、費用及損失與稅前純益等科目予以比較說明。
（二）如為轉投資其他公司者，應就該轉投資事業之營運情形、對公司投資損益之影響加以說明。
（三）如為充實營運資金、償還債務者，應就流動資產、流動負債及負債總額之增減情形、收益、費用及損失、稅前純益等項目及每股盈餘予以比較說明，並分析財務結構。