Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 30
The "financial summary and other important matters" shall include the following information:1.If the company and its affiliated enterprises have experienced any financial difficulties in the most recent three fiscal years, or in the current year up to the date of publication of the prospectus, indicate the impact on the company's financial position.2.Impact of exchange rate fluctuation on the company's revenues and profitability, and concrete measures adopted by the company against exchange rate fluctuation.3.In case of occurrence of the events under Article 185 of the Company Act in the most recent two years and up to the date of publication of the prospectus, the following information shall be disclosed:A.The price of the business (assets) acquired (transferred), payment conditions, payment status, and development prospects.B.The company's current and future operation strategies, and the impact on the company's research and development, technology, profitability of sales,, and production capacity, in the wake of a partial acquisition (or transfer) of part of business operations or research and development results from (or to) another company.4.Subsequent events: During the period after the certified public accountant has completed the most recent year's or the half-year's auditor's report, or the most recent review report, and until the prospectus' publication date, if any major incident occurs which is likely to impact the financial condition and operating results, it shall be properly disclosed and its impact explained.5.Other matters.
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30條
財務概況其他重要事項應記載下列事項：
一、公司及其關係企業最近二年度及截至公開說明書刊印日止，如有發生財務週轉困難情事，應列明其對公司財務狀況之影響。
二、匯率變動對公司收益獲利之影響及公司因應匯率變動之具體措施。
三、最近二年度及截至公開說明書刊印日止，有發生公司法第一百八十五條情事者，應揭露下列資訊：
（一）受讓（讓與）營業（資產）之價格、付款條件、付款情形與發展遠景。
（二）受讓（讓與）他公司部分營業、研發成果後，目前與未來之經營策略及對公司研發、技術、銷售獲利能力與產能之影響。
四、期後事項：自會計師出具最近年度、半年度查核報告或最近期核閱報告後，至公開說明書刊印日止，此段期間若有足以影響財務狀況及經營成果之重大期後事項發生時，應予適當揭露，並說明其影響。
五、其他。
一、公司及其關係企業最近二年度及截至公開說明書刊印日止，如有發生財務週轉困難情事，應列明其對公司財務狀況之影響。
二、匯率變動對公司收益獲利之影響及公司因應匯率變動之具體措施。
三、最近二年度及截至公開說明書刊印日止，有發生公司法第一百八十五條情事者，應揭露下列資訊：
（一）受讓（讓與）營業（資產）之價格、付款條件、付款情形與發展遠景。
（二）受讓（讓與）他公司部分營業、研發成果後，目前與未來之經營策略及對公司研發、技術、銷售獲利能力與產能之影響。
四、期後事項：自會計師出具最近年度、半年度查核報告或最近期核閱報告後，至公開說明書刊印日止，此段期間若有足以影響財務狀況及經營成果之重大期後事項發生時，應予適當揭露，並說明其影響。
五、其他。