The Financial Institutions Merger Act Article 12
When a Financial Institution contemplating a merger applies to the Competent Authority for approval, it shall submit an application for merger, together with the following documents:1.Merger plan, stating the content of merger plan (including method of merger, evaluation of economic benefits, general condition of business area after merger, business items, business development plan, and financial projection for the coming 3 years, etc), expected progress, feasibility, necessity, reasonableness, legality, and the evaluation of the factors to be considered under Article 6, and other analysis;2.Merger agreement, including important matters such as disposal of the rights and interest of employees, in addition to particulars to be recorded;3.Minutes of the general shareholders meeting, general members (representatives) meeting of the Surviving Institution and Extinguished Institution;4.Supporting documents of public announcement (notice) of resolution on the merger of the Financial Institution and particulars to be stated in the relevant contracts;5.Information of shareholders requesting for buy-back of shares or members withdrawing capital contribution and a list of the capital contribution amount;6.Independent expert's written opinion on the reasonableness of the share exchange ratio or distribution of cash or other properties as a result of the merger;7.Detailed pro forma report of capital adequacy for the merger at the end of the month prior to the merger application date8.Latest financial statements and pro forma consolidated financial statements audited or certified by a CPA;9.Legal opinions issued by a lawyer; and10.Other documents as required by the Competent Authority.Where a Newly Incorporated Institution will be formed due to a merger, in addition to following the provisions in the preceding paragraph, the promoters of such institution shall submit the following documents to the Competent Authority to apply for incorporation approval:1.Promoters' register;2.Minutes of promoters' meeting;3.Qualification certificates of general manager, vice general manager, and assistant manager;4.Articles of Incorporation of the Newly Incorporated Institution; and5.Other documents as required by the Competent Authority.
中文原文 金融機構合併法第12條
擬合併之金融機構向主管機關申請許可時，應提出合併申請書，並附具下列書件：
一、合併計畫書：載明合併計畫內容（含合併方式、經濟效益評估、合併後業務區域概況、業務項目、業務發展計畫及未來三年財務預測等事項）、預期進度、可行性、必要性、合理性與適法性及第六條審酌因素之評估等分析。
二、合併契約書：除應記載事項外，尚應包括對受僱人之權益處理等重要事項。
三、存續機構及消滅機構股東會、社員（代表）大會會議紀錄。
四、金融機構合併之決議內容及相關契約書應記載事項之公告（通知）等證明文件。
五、請求收買股份之股東或退還股金之社員資料及其股金金額清冊。
六、獨立專家對合併換股比率或換發現金或其他財產之評價合理性之意見書。
七、申請日前一個月月底之擬制性合併自有資本適足明細申報表。
八、最近一期經會計師查核簽證或核閱之財務報表及擬制性合併財務報表。
九、律師之法律意見書。
十、其他經主管機關規定應提出之文件。
因合併擬成立新設機構者，除應依前項規定辦理外，並應由新設機構之發起人檢附下列書件，向主管機關申請設立之許可：
一、發起人名冊。
二、發起人會議紀錄。
三、總經理、副總經理、協理之資格證明。
四、新設機構之章程。
五、其他經主管機關規定應提出之文件。
一、合併計畫書：載明合併計畫內容（含合併方式、經濟效益評估、合併後業務區域概況、業務項目、業務發展計畫及未來三年財務預測等事項）、預期進度、可行性、必要性、合理性與適法性及第六條審酌因素之評估等分析。
二、合併契約書：除應記載事項外，尚應包括對受僱人之權益處理等重要事項。
三、存續機構及消滅機構股東會、社員（代表）大會會議紀錄。
四、金融機構合併之決議內容及相關契約書應記載事項之公告（通知）等證明文件。
五、請求收買股份之股東或退還股金之社員資料及其股金金額清冊。
六、獨立專家對合併換股比率或換發現金或其他財產之評價合理性之意見書。
七、申請日前一個月月底之擬制性合併自有資本適足明細申報表。
八、最近一期經會計師查核簽證或核閱之財務報表及擬制性合併財務報表。
九、律師之法律意見書。
十、其他經主管機關規定應提出之文件。
因合併擬成立新設機構者，除應依前項規定辦理外，並應由新設機構之發起人檢附下列書件，向主管機關申請設立之許可：
一、發起人名冊。
二、發起人會議紀錄。
三、總經理、副總經理、協理之資格證明。
四、新設機構之章程。
五、其他經主管機關規定應提出之文件。