Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities Article 38
Banks, financial holding companies and bills finance companies shall prepare prospectuses in accordance with these Regulations.The FSC may declare these Regulations applicable to the preparation of prospectuses by financial enterprises other than those referred to in the preceding paragraph.
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38條
銀行、金融控股及票券金融公司應依本準則規定編製公開說明書。
前項規定以外之其他金融業，本會得指定適用本準則編製公開說明書。
前項規定以外之其他金融業，本會得指定適用本準則編製公開說明書。