Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 25
In the section providing analysis of the allocation plan for capital raised through the current cash capital increase, issuance of financial bonds, issuance of corporate bonds, or issuance of employee stock warrants or new restricted employee shares, include the following particulars:1.Sources of capital: Indicate whether the capital source for the current plan is a cash capital increase, an issue of financial bonds, or an issue of corporate bonds. If the capital is to be used to acquire or invest in another company, or for the expansion or new installation of real properties or equipment, indicate the total dollar amount under the plan. If the capital to be raised through the current public offering is insufficient, describe the capital raising methods.2.For the current issue of financial bonds, disclose 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 from the previous offering of financial bonds, paid-in capital, and net worth after final report for the preceding year, 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 prospectus publication date shall also be disclosed.3.For the current issue of corporate bonds, disclose in accordance with Article 248 the Company Act the relevant particulars and the plan for raising and maintaining custody of the capital to be used for redemption. If an FSC approved or recognized credit rating institution has been engaged to conduct a credit rating of the bonds, disclose the name of the credit rating institution, the date of the rating, and the credit rating results. If conversion, exchange, or warrant rights are attached to the bonds, disclose the issuance and conversion, exchange, or warrant exercise rules, possibility of dilution of equity under the terms and conditions of issuance, and effect on shareholder equity.4.For the current issue of preferred shares, disclose the par value per share, issue price, number of shares, purpose and use of the capital, possible dilution of shareholder's equity under the terms and conditions of issuance, effect on shareholder equity, effect of buyback on regulatory capital and ratio of regulatory to risk-weighted assets, and the items provided under Article 157 of the Company Act shall be disclosed. If conversion or warrant rights are attached, the issuance and conversion rules or warrant exercise rules (including enjoyment and assumption, after the compulsory conversion of the original preferred shares, of rights and obligations existing on the original preferred shares before conversion, such as dividends that have not yet been distributed).5.For preferred shares that are not exchange-listed or OTC-listed, disclose the purpose of the issue, reasons why such shares are not to be listed, effect on existing shareholders and potential investors, and whether there is any plan to apply for an exchange or OTC listing.6.Where new shares are to be issued by a company that has been granted approval under Article 5 of the Taipei Exchange Rules Governing the Review of Emerging Stocks for Trading on the TPEx to register its stock for OTC trading, indicate the company's plans to obtain an exchange (or OTC) listing.7.Where employee stock warrants are to be issued, disclose the rules governing the issuance and exercise of employee stock warrants.8.Where new restricted employee shares are to be issued, disclose the rules governing the issuance of new restricted employed shares.9.Explanation of the feasibility, necessity, and reasonableness of the current plan and an analysis of the influence of each type of funding on the dilution of earnings per share for the year of the company's report (application) and the following year. For issuance of stock at below par value, the necessity and reasonableness of issuing new shares at a discount shall be explained, as well as the reasons for not using other capital raising methods and the reasonableness thereof, and amount of offsets against capital reserves or retained earnings.10.Explanation of the mechanism for setting the current issue price, conversion price, exchange price, or subscription price.11.Capital utilization estimates and possible resulting effects: Explanation of the progress of the capital utilization and the projected resultant effects after the completion of the current plan:A.For acquisition of other financial institutions, or expanding or newly constructing real properties and equipment, the projected possible changes and other potential effects of the real properties and equipment, revenues, operating expenses, and operating profits upon the completion of the current plan shall be described.B.For investment in another enterprise, the following items shall be set forth: a.The after-tax net profit of the invested company for the most recent two years, purposes of the investment, planned use of the funds and the relatedness of the enterprise's operations to the company's line of business, and the projected loss/profits from investment and its impact on the company's operations. If 20% or more of the investee enterprise's common shares are held, the projected schedule for fund use by the investee enterprise, the year limit for recovery of the invested funds, the projected effect each year before recovery of the funds, and its influence on the company's profitability and earnings per share.b.If investing in an enterprise that requires special approval, the status of approval or permission from the competent authority in charge of such special permit enterprise, and whether any terms or conditions attached to the approval or permission have an effect on this public offering and issuance of securities.C.For replenishing operating capital or paying off liabilities, set forth the following items:a.The amount of debt matured annually, the redemption plan, how the company's financial burden will be reduced, a description of current capital utilization, amount of capital needed and how it is to be used, and a projected schedule of monthly cash receipts and expenditures during the year of the registration (application) and the year after that. (Attachment 55)b.The policy for collection of accounts receivable and payment of accounts payable, capital expenditure plan, and the financial leverage and debt ratio (or the regulatory capital and the ratio of regulatory capital to risk-weighted assets) for the year of registration (application) and the year after that, and the reasons for paying off liabilities or replenishing operating capital.c.If the capitalization increase plan involves paying off liabilities, indicate the purpose for borrowing funds and the effect achieved in doing so. If the funds were borrowed for purchasing land for construction or to pay for construction costs, the estimated total amount needed from purchase of the land for construction through completion of the project, the source of extra capital needed, the capital for each stage of construction and the progress of the construction, the original reason for borrowing funds, and the anticipated possible effects of such recognition and the status of realization thereof.d.If the total amount of future major capital expenditures and long-term equity investment as estimated in the projected schedule of cash receipts and expenditures reaches 60% or more of the capital planned to be raised this time, describe the necessity, planned sources of funding and benefits of such expenditures and investment.D.For buying land for construction or paying construction costs, indicate the estimated total amount needed from the time of land purchase through completion of the construction, the source of extra capital needed, the capital for each stage of construction, and the progress of the construction, and explain the benefits of the capital increase or bond issue in terms of the timing and amount when recognizing profits or losses.E.For purchasing an unfinished project and assuming the burden of the seller's unfulfilled contract, indicate the buyer's reason for the transfer, the basis on which the acquisition price was determined, and the effect of the process of acquisition on the rights and obligations of the parties to the contract.
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25條
本次現金增資、發行金融債券、發行公司債、發行員工認股權憑證或限制員工權利新股計畫應記載下列事項：
一、資金來源：說明本次計畫之資金來源，係現金增資、發行金融債券或發行公司債。
如資金用於收購或轉投資其他公司、擴建或新建不動產及設備者，應說明其計畫之總金額；本次募集之資金如有不足者，其籌措方法及來源。
二、本次發行金融債券者，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、前已募集金融債券者之其未償還餘額、前一年度實收資本額及決算後淨值、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。
三、本次發行公司債者，應參照公司法第二百四十八條之規定，揭露有關事項及其償債款項之籌集計畫與保管方法。
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、評等日期及公司債信用評等結果。
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與對股東權益影響。
四、本次發行特別股者，應揭露每股面額、發行價格、股數、目的及資金用途、發行條件對股權可能稀釋情形、對股東權益影響、贖回特別股對自有資本與風險性資產比率影響及公司法第一百五十七條所規定之事項。
如附有轉換權利或認股權利者，並應揭露發行及轉換辦法或認股辦法（含轉換前原特別股未分配之股息等權利義務於強制轉換後之歸屬）。
五、上市或上櫃公司發行未上市或未上櫃特別股者，應揭露發行目的、不擬上市或上櫃原因、對現有股東及潛在投資人權益之影響及未來有無申請上市或上櫃之計畫。
六、股票依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣興櫃股票審查準則第五條規定核准在證券商營業處所買賣之公司發行新股者，應說明未來上市（櫃）計畫。
七、本次發行員工認股權憑證者，應揭露員工認股權憑證發行及認股辦法。
八、本次發行限制員工權利新股者，應揭露限制員工權利新股之發行辦法。
九、說明本次計畫之可行性、必要性及合理性，並應分析各種資金調度來源對公司申報（請）年度及未來一年度每股盈餘稀釋影響。
以低於票面金額發行股票者，應說明公司折價發行新股之必要性與合理性、未採用其他籌資方式之原因與其合理性及所沖減資本公積或保留盈餘之數額。
十、說明本次發行價格、轉換價格、交換價格或認股價格之訂定方式。
十一、資金運用概算及可能產生之效益：說明資金之運用進度及本次計畫完成後預計可能產生之效益：
（一）收購其他金融機構、擴建或新建不動產及設備者，應說明本次計畫完成後，不動產及設備、收益、費用及損失與稅前純益之預計變動情形暨其他可能產生之效益。
（二）轉投資其他公司者，應列明下列事項：1.轉投資事業最近二年度之稅後淨利、轉投資之目的、資金計畫用途及其所營事業與公司業務之關聯性、預計投資損益情形及對公司經營之影響。
如持有該轉投資事業普通股股權百分之二十以上者，應列明轉投資事業預計之資金運用進度、資金回收年限、資金回收之前各年度預計產生之效益與其對公司獲利能力及每股盈餘之影響。
2.轉投資特許事業者，應敘明特許事業主管機關核准或許可情形及其核准或許可之附帶事項是否有影響本次募集與發行有價證券。
（三）充實營運資金、償還債務者，應列明下列事項：1.公司債務逐年到期金額、償還計畫及預計財務負擔減輕情形、目前營運資金狀況、所需之資金額度及預計運用情形，並列示所編製之申報（請）年度及未來一年度各月份之現金收支預測表。
（附表五十五）2.就公司申報（請）年度及預計未來一年度應收帳款收款與應付帳款付款政策、資本支出計畫、財務槓桿及負債比率（或自有資本與風險性資產比率），說明償債或充實營運資金之原因。
3.增資計畫如用於償債者，應說明原借款用途及其效益達成情形。
若原借款係用以購買營建用地或支付營建工程款者，應就預計自購置該營建用地至興建完竣所需之資金總額、不足資金之來源及各階段資金投入及工程進度，說明原借款原因、預計可能產生效益及其達成情形。
4.現金收支預測表中，未來如有重大資本支出及長期股權投資合計之金額達本次募資金額百分之六十者，應敘明其必要性、預計資金來源及效益。
（四）購買營建用地或支付營建工程款者，應詳列預計自購買土地至興建完竣所需之資金總額、不足資金之來源及各階段資金投入及工程進度，並就認列損益之時點、金額說明預計可能產生效益。
（五）購買未完工程並承受賣方未履行契約者，應列明買方轉讓理由、受讓價格決定依據及受讓過程對契約相對人權利義務之影響。
一、資金來源：說明本次計畫之資金來源，係現金增資、發行金融債券或發行公司債。
如資金用於收購或轉投資其他公司、擴建或新建不動產及設備者，應說明其計畫之總金額；本次募集之資金如有不足者，其籌措方法及來源。
二、本次發行金融債券者，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、前已募集金融債券者之其未償還餘額、前一年度實收資本額及決算後淨值、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。
三、本次發行公司債者，應參照公司法第二百四十八條之規定，揭露有關事項及其償債款項之籌集計畫與保管方法。
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、評等日期及公司債信用評等結果。
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與對股東權益影響。
四、本次發行特別股者，應揭露每股面額、發行價格、股數、目的及資金用途、發行條件對股權可能稀釋情形、對股東權益影響、贖回特別股對自有資本與風險性資產比率影響及公司法第一百五十七條所規定之事項。
如附有轉換權利或認股權利者，並應揭露發行及轉換辦法或認股辦法（含轉換前原特別股未分配之股息等權利義務於強制轉換後之歸屬）。
五、上市或上櫃公司發行未上市或未上櫃特別股者，應揭露發行目的、不擬上市或上櫃原因、對現有股東及潛在投資人權益之影響及未來有無申請上市或上櫃之計畫。
六、股票依財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣興櫃股票審查準則第五條規定核准在證券商營業處所買賣之公司發行新股者，應說明未來上市（櫃）計畫。
七、本次發行員工認股權憑證者，應揭露員工認股權憑證發行及認股辦法。
八、本次發行限制員工權利新股者，應揭露限制員工權利新股之發行辦法。
九、說明本次計畫之可行性、必要性及合理性，並應分析各種資金調度來源對公司申報（請）年度及未來一年度每股盈餘稀釋影響。
以低於票面金額發行股票者，應說明公司折價發行新股之必要性與合理性、未採用其他籌資方式之原因與其合理性及所沖減資本公積或保留盈餘之數額。
十、說明本次發行價格、轉換價格、交換價格或認股價格之訂定方式。
十一、資金運用概算及可能產生之效益：說明資金之運用進度及本次計畫完成後預計可能產生之效益：
（一）收購其他金融機構、擴建或新建不動產及設備者，應說明本次計畫完成後，不動產及設備、收益、費用及損失與稅前純益之預計變動情形暨其他可能產生之效益。
（二）轉投資其他公司者，應列明下列事項：1.轉投資事業最近二年度之稅後淨利、轉投資之目的、資金計畫用途及其所營事業與公司業務之關聯性、預計投資損益情形及對公司經營之影響。
如持有該轉投資事業普通股股權百分之二十以上者，應列明轉投資事業預計之資金運用進度、資金回收年限、資金回收之前各年度預計產生之效益與其對公司獲利能力及每股盈餘之影響。
2.轉投資特許事業者，應敘明特許事業主管機關核准或許可情形及其核准或許可之附帶事項是否有影響本次募集與發行有價證券。
（三）充實營運資金、償還債務者，應列明下列事項：1.公司債務逐年到期金額、償還計畫及預計財務負擔減輕情形、目前營運資金狀況、所需之資金額度及預計運用情形，並列示所編製之申報（請）年度及未來一年度各月份之現金收支預測表。
（附表五十五）2.就公司申報（請）年度及預計未來一年度應收帳款收款與應付帳款付款政策、資本支出計畫、財務槓桿及負債比率（或自有資本與風險性資產比率），說明償債或充實營運資金之原因。
3.增資計畫如用於償債者，應說明原借款用途及其效益達成情形。
若原借款係用以購買營建用地或支付營建工程款者，應就預計自購置該營建用地至興建完竣所需之資金總額、不足資金之來源及各階段資金投入及工程進度，說明原借款原因、預計可能產生效益及其達成情形。
4.現金收支預測表中，未來如有重大資本支出及長期股權投資合計之金額達本次募資金額百分之六十者，應敘明其必要性、預計資金來源及效益。
（四）購買營建用地或支付營建工程款者，應詳列預計自購買土地至興建完竣所需之資金總額、不足資金之來源及各階段資金投入及工程進度，並就認列損益之時點、金額說明預計可能產生效益。
（五）購買未完工程並承受賣方未履行契約者，應列明買方轉讓理由、受讓價格決定依據及受讓過程對契約相對人權利義務之影響。