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Article NO. Content


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 
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)