Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 31
The section for review and analysis of the company's financial condition and financial performance shall include the following information:1.Financial status: Indicate the main reasons for, and impact of, any material changes to the company's assets, liabilities, or equity over the preceding two fiscal years. Where the impact is of material significance, describe plans for future response measures.2.Financial performance: Indicate the main reasons for any material changes to revenues or income before tax, as well as further expected changes and the bases for such expectation, possible impact on the company's future financial and business conditions, and planned response measures.3.Cash flows: Analyze and explain cash flow changes over the most recent fiscal year, describe corrective action plans for any instance of insufficient liquidity, and analyze cash liquidity for the coming year.4.Indicate the impact of any material capital expenditures over the most recent fiscal year upon the company's financial and operating condition.5.Indicate the company's policy for the most recent fiscal year on investments in other companies, the main reasons for profit/losses resulting therefrom, corrective action plans, and investment plans for the coming year6.Other matters of important significance.
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31條
財務狀況及財務績效檢討分析應記載下列事項：
一、財務狀況：最近二年度資產、負債及權益發生重大變動之主要原因及其影響，若影響重大者應說明未來因應計畫。
二、財務績效：最近二年度收益及稅前純益重大變動之主要原因及預期變動情形與其依據，對公司未來財務業務之可能影響及因應計畫。
三、現金流量：最近年度現金流量變動之分析說明、流動性不足之改善計畫及未來一年現金流動性分析。
四、最近年度重大資本支出對財務業務之影響。
五、最近年度轉投資政策、其獲利或虧損之主要原因、改善計畫及未來一年投資計畫。
六、其他重要事項。
一、財務狀況：最近二年度資產、負債及權益發生重大變動之主要原因及其影響，若影響重大者應說明未來因應計畫。
二、財務績效：最近二年度收益及稅前純益重大變動之主要原因及預期變動情形與其依據，對公司未來財務業務之可能影響及因應計畫。
三、現金流量：最近年度現金流量變動之分析說明、流動性不足之改善計畫及未來一年現金流動性分析。
四、最近年度重大資本支出對財務業務之影響。
五、最近年度轉投資政策、其獲利或虧損之主要原因、改善計畫及未來一年投資計畫。
六、其他重要事項。