The Financial Institutions Merger Act Article 8
For the merger of Financial Institutions, the board of directors shall prepare a merger agreement pertaining to the consolidation or merger, attached with financial statements and property inventory audited and certified by a CPA and checked by the supervisors or the audit committee, and submit the same to the shareholders meeting or general members(representatives) meeting for approval.The merger agreement referred to in the preceding paragraph shall state the following particulars:1.Names of Financial Institutions to be merged, name of Surviving Institution or Newly Incorporated Institution, address of its head office, its business areas, and total number, kinds, and amount of shares (shares of cooperative) to be issued by it;2.The total number, kinds, and amount of shares of the institution or other institutions, or cash or other properties to be distributed by the Surviving Institution or Newly Incorporated Institution to the shareholders (members) of the Extinguished Institution due to the merger, method, and percentage of distribution, and other related matters;3.Method of protection provided by the Surviving Institution or Newly Incorporated Institution to the creditors, fund beneficiaries, right holders of insurance contracts, securities investors, or futures traders; and4.Amendment of Articles of Incorporation of the Surviving Institution or Articles of Incorporation of the Newly Incorporated Institution.
中文原文 金融機構合併法第8條
金融機構合併時，董（理）事會應就合併有關事項作成合併契約書，並附具經會計師查核簽證且經監察人（監事）或審計委員會核對之財務報表及財產目錄，提出於股東會、社員（代表）大會決議同意之。
前項合併契約書，應記載下列事項：
一、合併之金融機構名稱、存續機構或新設機構之名稱、總機構地址、業務區域及發行股份（社股）之總數、種類及數量。
二、存續機構或新設機構因合併對於消滅機構之股東（社員）配發該機構或其他機構股份（社股）之總數、種類及數量或換發現金或其他財產與配發之方法、比例及其他相關事項。
三、存續機構或新設機構對債權人、基金受益人、保險契約權利人、證券投資人或期貨交易人之保障方式。
四、存續機構之章程變更事項或新設機構之章程。
前項合併契約書，應記載下列事項：
一、合併之金融機構名稱、存續機構或新設機構之名稱、總機構地址、業務區域及發行股份（社股）之總數、種類及數量。
二、存續機構或新設機構因合併對於消滅機構之股東（社員）配發該機構或其他機構股份（社股）之總數、種類及數量或換發現金或其他財產與配發之方法、比例及其他相關事項。
三、存續機構或新設機構對債權人、基金受益人、保險契約權利人、證券投資人或期貨交易人之保障方式。
四、存續機構之章程變更事項或新設機構之章程。