Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 32
The section on matters of special note shall set forth the important contents of the application (registration statement), including:1.General conditions of implementation of internal control system: Describing suggestions for improvement of internal control proposed by certified public accountants in the most recent three years and the status of improvement of material defects discovered by internal auditors.A.Internal control statement.B.Where a certified public accountant has been hired to carry out a special audit of the internal control system, provide the reason, the audit opinion of the certified public accountant, and the company's corrective actions, and describe how the deficiencies have been corrected.2.For those who entrust credit rating institutions recognized or approved by the FSC for rating, the rating report issued by such credit rating institutions shall be disclosed.3.Securities underwriter's evaluation report.4.Attorney's legal opinion.5.Collective opinion stated in the case checklist schedule written by the issuer and reviewed by the certified public accountant.6.The improvement status of the items notified by the FSC to be corrected by the company when the company's report of the previous offering and issuance of securities becomes effective (or the company's application is approved).7.Items to be supplemented and disclosed as notified by the FSC when the current offering and issuance of securities becomes effective (or the application is approved).8.The status of any sanctions imposed due to violations of laws or regulations in the most recent two years, and the major deficiencies and status of their improvements, shall be disclosed in accordance with the following principles, in the case of a financial holding company, including its subsidiaries:A.Disclose any indictment of a responsible person or employee by a prosecutor for an offense related to the occupation.B.Disclose any fine imposed by the FSC for violation of a law or regulation, severe correction imposed by the FSC for deficiencies, penalties imposed by the FSC in accordance with Article 61-1 of the Banking Act, Article 54 of the Financial Holding Company Act, or Article 51 of the Act Governing Bills Finance Business, or penalties imposed by the company on its internal personnel for violation of the internal control system. Where the results of the penalty may have material impact on shareholder equity or securities prices or meet criteria in Article 2 of the Regulations Governing Public Disclosure by the Financial Supervisory Commission of Material Enforcement Actions for Violations of Financial Legislation, the contents, main deficiencies, and improvement status shall be specified.C.Disclose any security incident arising from employee infidelity or material contingencies (e.g. fraudulent acquisition, theft, misappropriation, or robbery of assets; forgery of documents or securities; acceptance of a bribe; losses from natural disaster; losses from external causes; hacker attack, data theft, or leak of trade secrets or customer data; or other such material incidents) or failure to faithfully abide by the Directions for Maintenance of Security at Financial Institutions. If actual losses, whether singly or in aggregate, exceed NT$50 million in any given year, disclose the nature and amount of the loss.D.Other matters that must be disclosed pursuant to FSC designation.9.The statement or undertakings disclosed in the prospectus by the company at the initial public offering to the stock exchange or OTC market, or in previous report (application) for offering and issuance of securities or the report (application) for offering and issuance of securities in the most recent three years, and the current implementation status.10.The written undertaking of the subsidiary(ies) for not subscribing the new shares or convertible corporate bonds issued for the current cash capital increase.11.The major content of any dissenting opinion of any director or supervisor regarding any material resolution passed by the board of directors, where there is a record or written statement of such opinion, for the most recent year up to the date of publication of the prospectus.12.For the most recent fiscal year or during the current fiscal year up to the date of publication of the prospectus, disclose any penalties imposed in accordance with the law upon the company or its internal personnel and any penalties imposed by the company upon its internal personnel for violations of internal control system provisions. Note the principal deficiencies and describe any efforts to make improvements.13.Statements issued by securities underwriters, issuers and their directors, supervisors, general manager, financial or accounting officer, and managerial officers involved in the offering and issuance of securities applied for this time, undertaking that they will not refund or collect underwriting related fees.14.For a case where an issuer carries out cash capital increase or offers equity-related corporate bonds or financial bonds and makes public offering through book building, the statement issued by securities underwriters and issuer undertaking that the bonds will not be sold to related parties or insiders.15.Other necessary items to be supplemented and explained.If the issuer, based on the nature of its operations, appoints the experts with professional knowledge and abundant experience in the field of business and finance to make comparison, analysis and issue opinions in connection with the issuer's current operation status and the future development after the current issue of securities, the opinions of the appraisal of such experts shall be disclosed.Disclosures made under paragraph 1, subparagraph 8, shall comply with the provisions of Article 48, paragraph 2 of the Banking Act in connection with confidentiality of customers' names, identification numbers (uniform numbers), and accounts.
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32條
特別記載事項應列明申報（請）書件之重要內容，包括：
一、內部控制制度執行狀況：列明最近三年度會計師提出之內部控制改進建議及內部稽核發現重大缺失之改善情形。
（一）內部控制聲明書。
（二）委託會計師專案審查內部控制者，應列明其原因、會計師審查意見、公司改善措施及缺失事項改善情形。
二、委託經本會核准或認可之信用評等機構進行評等工作者，應揭露該信用評等機構所出具之評等報告。
三、證券承銷商評估總結意見。
四、律師法律意見書。
五、由發行人填寫並經會計師複核之案件檢查表彙總意見。
六、前次募集與發行有價證券於申報生效（申請核准）時經本會通知應自行改進事項之改進情形。
七、本次募集與發行有價證券於申報生效（申請核准）時經本會通知應補充揭露之事項。
八、最近二年度違法受處分及主要缺失與改善情形，應依下列原則揭露，如為金融控股公司者，包括其子公司：
（一）負責人或職員因業務上犯罪經檢察官起訴者。
（二）違反法令經本會處以罰鍰，或缺失經本會嚴予糾正，或經本會依銀行法第六十一條之一、金融控股公司法第五十四條或票券金融管理法第五十一條規定處分，或公司對其內部人員違反內部控制制度規定之處罰；其處罰結果可能對股東權益或證券價格有重大影響或符合本會處理違反金融法令重大裁罰措施之對外公布說明辦法第二條規定者，應列明其處罰內容、主要缺失與改善情形。
（三）因人員舞弊、重大偶發案件（詐欺、偷竊、挪用及盜取資產、虛偽交易、偽造憑證及有價證券、收取回扣、天然災害損失、因外力造成之損失、駭客攻擊與竊取資料及洩露業務機密及客戶資料等重大事件）或未切實依照金融機構安全維護注意要點之規定致發生安全事故等；其各年度個別或合計實際損失逾新臺幣五千萬元者，應揭露其性質及損失金額。
（四）其他經本會指定應予揭露之事項。
九、公司初次上市、上櫃或前次及最近三年度申報（請）募集與發行有價證券時，於公開說明書中揭露之聲明書或承諾事項及其目前執行情形。
十、子公司不參與認購本次轉換公司債之承諾書。
十一、最近年度及截至公開說明書刊印日止，董事或監察人對董事會通過重要決議有不同意見且有紀錄或書面聲明者；其主要內容。
十二、最近年度及截至公開說明書刊印日止公司對其內部人員依法被處罰、公司對其內部人員違反內部控制制度規定之處罰、主要缺失與改善情形。
十三、證券承銷商、發行人及其董事、監察人、總經理、財務或會計主管以及與本次申報募集發行有價證券案件有關之經理人等人出具不得退還或收取承銷相關費用之聲明書。
十四、發行人辦理現金增資或募集具股權性質之公司債或金融債券，並採詢價圈購對外公開承銷之案件，證券承銷商及發行人等出具不得配售予關係人及內部人等對象之聲明書。
十五、其他必要補充說明事項。
發行人視所營事業性質，委請在業務、財務等各方面具備專業知識及豐富經驗之專家，就發行人目前營運狀況及本次發行有價證券後之未來發展，進行比較分析並出具意見者，應揭露該等專家之評估意見。
第一項第八款之揭露，應注意銀行法第四十八條第二項，對於客戶名稱、身份證字號（統一編號）及帳戶等資料應予保密之規定。
一、內部控制制度執行狀況：列明最近三年度會計師提出之內部控制改進建議及內部稽核發現重大缺失之改善情形。
（一）內部控制聲明書。
（二）委託會計師專案審查內部控制者，應列明其原因、會計師審查意見、公司改善措施及缺失事項改善情形。
二、委託經本會核准或認可之信用評等機構進行評等工作者，應揭露該信用評等機構所出具之評等報告。
三、證券承銷商評估總結意見。
四、律師法律意見書。
五、由發行人填寫並經會計師複核之案件檢查表彙總意見。
六、前次募集與發行有價證券於申報生效（申請核准）時經本會通知應自行改進事項之改進情形。
七、本次募集與發行有價證券於申報生效（申請核准）時經本會通知應補充揭露之事項。
八、最近二年度違法受處分及主要缺失與改善情形，應依下列原則揭露，如為金融控股公司者，包括其子公司：
（一）負責人或職員因業務上犯罪經檢察官起訴者。
（二）違反法令經本會處以罰鍰，或缺失經本會嚴予糾正，或經本會依銀行法第六十一條之一、金融控股公司法第五十四條或票券金融管理法第五十一條規定處分，或公司對其內部人員違反內部控制制度規定之處罰；其處罰結果可能對股東權益或證券價格有重大影響或符合本會處理違反金融法令重大裁罰措施之對外公布說明辦法第二條規定者，應列明其處罰內容、主要缺失與改善情形。
（三）因人員舞弊、重大偶發案件（詐欺、偷竊、挪用及盜取資產、虛偽交易、偽造憑證及有價證券、收取回扣、天然災害損失、因外力造成之損失、駭客攻擊與竊取資料及洩露業務機密及客戶資料等重大事件）或未切實依照金融機構安全維護注意要點之規定致發生安全事故等；其各年度個別或合計實際損失逾新臺幣五千萬元者，應揭露其性質及損失金額。
（四）其他經本會指定應予揭露之事項。
九、公司初次上市、上櫃或前次及最近三年度申報（請）募集與發行有價證券時，於公開說明書中揭露之聲明書或承諾事項及其目前執行情形。
十、子公司不參與認購本次轉換公司債之承諾書。
十一、最近年度及截至公開說明書刊印日止，董事或監察人對董事會通過重要決議有不同意見且有紀錄或書面聲明者；其主要內容。
十二、最近年度及截至公開說明書刊印日止公司對其內部人員依法被處罰、公司對其內部人員違反內部控制制度規定之處罰、主要缺失與改善情形。
十三、證券承銷商、發行人及其董事、監察人、總經理、財務或會計主管以及與本次申報募集發行有價證券案件有關之經理人等人出具不得退還或收取承銷相關費用之聲明書。
十四、發行人辦理現金增資或募集具股權性質之公司債或金融債券，並採詢價圈購對外公開承銷之案件，證券承銷商及發行人等出具不得配售予關係人及內部人等對象之聲明書。
十五、其他必要補充說明事項。
發行人視所營事業性質，委請在業務、財務等各方面具備專業知識及豐富經驗之專家，就發行人目前營運狀況及本次發行有價證券後之未來發展，進行比較分析並出具意見者，應揭露該等專家之評估意見。
第一項第八款之揭露，應注意銀行法第四十八條第二項，對於客戶名稱、身份證字號（統一編號）及帳戶等資料應予保密之規定。