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Chapter Content

Title:

Criteria Governing the Particulars to be Recorded in the Prospectus for the Establishment by Public Offering of Financial/Insurance Enterprises  CH

Amended Date: 1999.02.23 
   Chapter III Supplementary Provisions
      Section II Operation Summary
Article 11    The scope of business shall set forth the major contents of the business items engaged in.
Article 12    The fixed assets shall include the following items:
  1. Self-owned Assets: Setting forth the names, number, acquisition dates and acquisition cost of the fixed assets that have been purchased or are to be purchased under an already signed contract if the purchase price of which is NT$5 million or more. The status of the fixed assets' use, insurance, encumbrances and any other restriction of rights shall also be disclosed. (Attachment 6)
  2. Rental properties:
    1. Capital lease: The standards and items to be disclosed are identical with the preceding Paragraph.
    2. Operating lease: Setting forth the names, number, lease term, annual lease amount, names of lessors, the current status of use, and other important agreed items. (Attachment 7)
Article 13    The status on use of the payments for shares shall include the following items:
  1. Each payment made up to the end of the previous month before the application for establishment by offering has been filed. (Attachment 8)
  2. The CPA's opinion regarding the results of the investigation into each of the payments referred to in the preceding paragraph and whether each payment complied with Article 13 of the Commercial Bank Establishment Criteria, Article 22 of the Industrial Bank Establishment and Management Regulations, Article 12 of the Insurance Company Establishment Criteria.
Article 14    The important contracts shall include important contracts likely to impact the investors' rights and interests that have already been signed, and shall include the parties, major content, restrictive provisions and the beginning and ending dates of the contracts. (Attachment 9)