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Article NO. Content

Title:

Regulations Governing Information to be Published in Public Offering and Issuance Prospectuses  CH

Amended Date: 2021.03.29 
Article 20     For property, plant and equipment, other real properties, or right-of-use assets therein, the following items shall be recorded:
  1. Self-owned assets:
    1. Setting forth the names, quantities, acquisition dates, acquisition costs, revaluation gains and non-depreciated balance amount of the property, plant and equipment if the acquisition cost is 20 percent or more of the paid-in capital or NT$300 million or more. The use, insurance, encumbrances, and any other restriction of rights with respect to the property, plant and equipment shall also be disclosed. However, in the case of shares issued by a company with no par value or a par value other than NT$10 per share, the calculation of 20 percent of the paid-in capital shall be replaced by 10 percent of the equity attributable to owners of the parent. (Table 41)
    2. Setting forth the names, lot sizes, premises locations, acquisition dates, acquisition costs, revaluation gains, non-depreciated balance amount, published value or house/apartment's appraised value, fair value, and the proposed future disposition or development plans of the idle real properties and the real properties which have been held for 5 fiscal years or more for investment purposes.
    (Table 42)
  2. Right-of-use assets:
    Setting forth the name, quantity, lease period, lessor name, original book value, and balance not yet depreciated of any right-of-use asset underlying lease asset of an amount reaching 20 percent or more of the paid-in capital or NT$300 million or more, and also disclosing insurance information and important stipulations of the lease. (Table 43)
  3. Each factory's current condition and facility productivity ratio for most recent 2 fiscal years. (Tables 44, 45)