Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 3
The common stock code shall be printed in the upper right corner of the front cover of the prospectus, and the following items shall be printed on the front cover in sequential order:1.The name and seal of the company or preparatory office.2.A statement that the reason for preparation of the prospectus is the issuance of securities, as follows:A.Issuance of new shares: the source of the new issue, types of new shares, number of shares, amount, terms and conditions of issuance, the public underwriting ratio, and manners of underwriting and allocation; if there are specially agreed conditions for preferred shares, the referenced page number shall be separately noted.B.Issuance of financial bonds: type, amount, interest rate, terms and conditions of issuance, the public underwriting ratio, and manners of underwriting and allocation. If there are conversions, exchange, or warrant exercise rules, the referenced page number shall be separately noted.C.Issuance of corporate bonds: type, amount, interest rate, terms and conditions of issuance, the public underwriting ratio, and manners of underwriting and allocation. If there are conversions, exchange, or warrant exercise rules, the referenced page number shall be separately noted.D.Issuance of employee stock warrants: the number of units to be issued, the number of shares that can be purchased per stock warrant, warrant exercise conditions, and method of exercise. For the warrant exercise conditions, readers may be referred simply to the page number in the prospectus where the conditions are listed in full.E.Issuance of new restricted employee shares: type of issue, number of shares, value, and conditions of issue. For the conditions of issue, readers may be referred simply to the page number in the prospectus where the conditions are listed in full.F.Incorporation by public offering: Authorized capital, the source, type, and number of the current issue of new shares, dollar amount of the issue, terms and conditions of issuance, and the number of shares subscribed by promoters.G.Other matters.3.Summary of the purpose of the funds allocation plan and the projected possible effect thus created. Referenced page number shall also be noted.4.Fees related to the current issue:A.Underwriting fees.B.Other fees and charges, including such other fees and charges as related to certified public accountants and attorneys (no itemization is required).5.The following wordings shall be printed in a conspicuous manner:A.The effective registration (or approval) of the securities may not be cited in publicity as proof of the veracity of the particulars set forth in the filing (or application), or as guarantee of the value of the securities.B.If the prospectus contains false or omitted information, the issuer and its responsible person and all other persons who sign or place their seal on the prospectus shall be held liable under the law.C.Investors are strongly advised to visit the information reporting website designated by the Financial Supervisory Commission (referred to as the "FSC" hereunder) to read this prospectus carefully and take note of the risks associated with this company before making any investment. In addition, the reader shall be referred to page numbers in the text where related information can be found.D.Web addresses for inquiries regarding this prospectus, including the web address of the information reporting website designated by the FSC, and the web address where the company discloses the relevant prospectus data.6.Publication date.A prospectus prepared in order to register (or apply for) the offering and issuance of securities shall bear a note on the front cover indicating that it is a preliminary prospectus for the purpose of registration (or application).If any of the following situations arises with respect to the company, that fact shall also be noted in bold lettering on the front cover:1.When there is a change in the common stock code, the original stock code shallalso be printed during the year of the change and for two succeeding years afterwards.2.When there is a change in the company name, the original name and the new name shall be printed together in juxtaposition during the year of the change and for two succeeding years afterwards.3.If, in connection with a cash capital increase, there are plans to engage in stabilization operations in accordance with requirements, the following statement shall also be printed: "To deal with any securities market price fluctuation that may result from this cash capital increase, the underwriter may as necessary engage in stabilization operations in accordance with requirements."4.Where an issuer is registering (or applying) to issue shares at below par value, it shall note that the company is issuing the new shares at a discount.5.Par value of shares.6.Where the target investors of ordinary corporate bonds and financial bonds registered or applied by an issuer for issuance are restricted, such restriction shall be noted.7.Where new shares are to be issued in connection with merger or acquisition (including merger, acquisition, or demerger) or acquisition of another company's shares, if there are any restrictions on transfer or pledge of the issued shares, such restrictions shall be noted.8.In a case involving incorporation by public offering, or in a case involving public issuance to outside parties by a company whose shares are neither listed on a stock exchange (hereinafter referred to as "not exchange-listed") nor traded on an over-the-counter (OTC) market, the following statement shall also be printed: "The shares are not listed on a stock exchange or traded on an OTC market."9.The company has an accumulated deficit or has had 2 consecutive years of losses, and its net worth per share is lower than par value.10. If the company adopts the shelf registration method for the issuance of new shares, the following shall be noted: "The shelf registration method is adopted for the current issue of new shares for cash capital increase."
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3條
公開說明書之封面，應於右上角刊印普通股股票代碼，並依序刊印下列事項：
一、公司或籌備處名稱及印鑑。
二、本公開說明書編印目的係為發行下列有價證券：
（一）發行新股：本次發行新股之來源、新股種類、股數、金額、發行條件、公開承銷比例、承銷及配售方式。
如屬特別股有特別約定條件者，應另註明參閱本文之頁次。
（二）發行金融債券：種類、金額、利率、發行條件、公開承銷比例、承銷及配售方式。
如有轉換、交換或認股辦法者，應另註明參閱本文之頁次。
（三）發行公司債：種類、金額、利率、發行條件、公開承銷比例、承銷及配售方式。
如有轉換、交換或認股辦法者，應另註明參閱本文之頁次。
（四）發行員工認股權憑證：發行單位數、每單位認股權憑證得認購之股數、認股條件及履約方式。
其認股條件，得註明參閱本文之頁次。
（五）發行限制員工權利新股：發行種類、股數、金額及發行條件。
其發行條件，得註明參閱本文之頁次。
（六）募集設立：額定股本、本次發行新股之來源、新股種類、股數、金額、發行條件及發起人已認之股數。
（七）其他。
三、本次資金運用計畫之用途及預計可能產生效益之概要，並註明參閱本文之頁次。
四、本次發行之相關費用：
（一）承銷費用。
（二）其他費用，包括會計師、律師等其他費用，但無需逐項敘明。
五、以顯著方式刊印下列文字：
（一）有價證券之生效（核准），不得藉以作為證實申報（請）事項或保證證券價值之宣傳。
（二）本公開說明書之內容如有虛偽或隱匿之情事者，應由發行人及其負責人與其他曾在公開說明書上簽名或蓋章者依法負責。
（三）投資人投資前應至金融監督管理委員會（以下簡稱本會）指定之資訊申報網站詳閱本公開說明書之內容，並應注意公司之風險事項。
另應註明參閱本文之頁次。
（四）查詢本公開說明書之網址，包括本會指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
六、刊印日期。
為申報（請）募集發行有價證券案件所編製之公開說明書，並應於其封面註明係申報（請）用之稿本。
公司有下列情形者，並應於封面以顯著字體註明：
一、普通股股票代碼變更者，應於當年度及以後連續二年度併刊印原股票代碼。
二、公司名稱變更者，應於當年度及以後連續二年度以新舊名稱對照揭露。
三、現金增資如擬依規定採安定操作者，應註明「本次現金增資所發行之股票，為因應證券市場價格之變動，證券承銷商必要時得依規定進行安定操作」。
四、發行人申報（請）以低於票面金額發行股票者，應註明公司折價發行新股。
五、股票面額。
六、發行人申報或申請發行普通公司債及金融債券，銷售對象有限制者應註明之。
七、併購（含合併、收購及分割）及受讓他公司股份發行新股，如發行之股份有轉讓或設質之限制者。
八、募集設立及股票未在證券交易所上市（以下簡稱未上市）或未在證券商營業處所買賣之公司辦理對外公開發行之案件，應註明「股票未在證券交易所上市或未在證券商營業處所買賣」。
九、公司有累積虧損或有連續二年虧損，且每股淨值低於面額者。
十、公司採總括申報方式發行新股者，應註明「本次現金增資發行新股係採總括申報方式辦理」。
一、公司或籌備處名稱及印鑑。
二、本公開說明書編印目的係為發行下列有價證券：
（一）發行新股：本次發行新股之來源、新股種類、股數、金額、發行條件、公開承銷比例、承銷及配售方式。
如屬特別股有特別約定條件者，應另註明參閱本文之頁次。
（二）發行金融債券：種類、金額、利率、發行條件、公開承銷比例、承銷及配售方式。
如有轉換、交換或認股辦法者，應另註明參閱本文之頁次。
（三）發行公司債：種類、金額、利率、發行條件、公開承銷比例、承銷及配售方式。
如有轉換、交換或認股辦法者，應另註明參閱本文之頁次。
（四）發行員工認股權憑證：發行單位數、每單位認股權憑證得認購之股數、認股條件及履約方式。
其認股條件，得註明參閱本文之頁次。
（五）發行限制員工權利新股：發行種類、股數、金額及發行條件。
其發行條件，得註明參閱本文之頁次。
（六）募集設立：額定股本、本次發行新股之來源、新股種類、股數、金額、發行條件及發起人已認之股數。
（七）其他。
三、本次資金運用計畫之用途及預計可能產生效益之概要，並註明參閱本文之頁次。
四、本次發行之相關費用：
（一）承銷費用。
（二）其他費用，包括會計師、律師等其他費用，但無需逐項敘明。
五、以顯著方式刊印下列文字：
（一）有價證券之生效（核准），不得藉以作為證實申報（請）事項或保證證券價值之宣傳。
（二）本公開說明書之內容如有虛偽或隱匿之情事者，應由發行人及其負責人與其他曾在公開說明書上簽名或蓋章者依法負責。
（三）投資人投資前應至金融監督管理委員會（以下簡稱本會）指定之資訊申報網站詳閱本公開說明書之內容，並應注意公司之風險事項。
另應註明參閱本文之頁次。
（四）查詢本公開說明書之網址，包括本會指定之資訊申報網站之網址及公司揭露公開說明書相關資料之網址。
六、刊印日期。
為申報（請）募集發行有價證券案件所編製之公開說明書，並應於其封面註明係申報（請）用之稿本。
公司有下列情形者，並應於封面以顯著字體註明：
一、普通股股票代碼變更者，應於當年度及以後連續二年度併刊印原股票代碼。
二、公司名稱變更者，應於當年度及以後連續二年度以新舊名稱對照揭露。
三、現金增資如擬依規定採安定操作者，應註明「本次現金增資所發行之股票，為因應證券市場價格之變動，證券承銷商必要時得依規定進行安定操作」。
四、發行人申報（請）以低於票面金額發行股票者，應註明公司折價發行新股。
五、股票面額。
六、發行人申報或申請發行普通公司債及金融債券，銷售對象有限制者應註明之。
七、併購（含合併、收購及分割）及受讓他公司股份發行新股，如發行之股份有轉讓或設質之限制者。
八、募集設立及股票未在證券交易所上市（以下簡稱未上市）或未在證券商營業處所買賣之公司辦理對外公開發行之案件，應註明「股票未在證券交易所上市或未在證券商營業處所買賣」。
九、公司有累積虧損或有連續二年虧損，且每股淨值低於面額者。
十、公司採總括申報方式發行新股者，應註明「本次現金增資發行新股係採總括申報方式辦理」。