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Article 9
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The prospectus shall list the following items in regard to the issuer:
- The issuer's date of incorporation.
- The address and telephone number of the issuer's headquarters and branch offices.
- The names, any positions concurrently held in other companies, and the dates on which their positions were assumed for the general manager, assistant general manager, directors and supervisors, and heads of all departments and divisions.
- The issuer's principal lines of business and the share of each as a percentage of the issuer's total business.
- Any pending litigious or non-litigious matters or administrative suits of a material nature involving the issuer, for which the facts of the dispute, the date proceedings commenced, the main parties to the dispute, and the current status of the proceedings shall be disclosed.
- Condensed balance sheets and statements of comprehensive income for the most recent two years.
- The financial analysis shall at least include the following items:
- Financial structure
- The debt/asset ratio.
- The long-term capital/real estate and equipment ratio.
- Solvency
- The current ratio.
- The quick ratio.
- The interest coverage ratio.
- Cash flow
- The cash flow ratio.
- The cash flow adequacy ratio.
- The cash flow reinvestment ratio.
- Operations involving off-balance-sheet financial instruments and other essential information.
A foreign issuer may adjust the information in its prospectus required by the subparagraphs of the preceding paragraph, with the approval of the TWSE, pursuant to the laws of its home country.
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