Chapter III Supplementary Provisions |
| Article 26 | For the establishment by offering of banks and insurance companies, prospectuses shall be prepared in accordance with these Criteria.
For the establishment by offering of financial enterprises other than those referred to in the preceding paragraph, the SFC may designate these Criteria as applicable to the preparation of prospectuses.
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| Article 27 | For the establishment by offering of financial or insurance companies, within 30 days after the service of the approval notice of the SFC, the revised prospectus shall be submitted to the SFC for recordation, and the target enterprise competent authority shall be notified as well.
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| Article 28 | These Criteria shall take force on the date of promulgation.
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