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Article NO. Content

Title:

Regulations Governing Information to be Published in Financial Institution Prospectuses for Offering and Issuance of Securities  CH

Amended Date: 2024.02.19 
Article 15 The section on sponsoring of the issuance of overseas depositary receipts shall include the following information:<br/>1.Where the company has sponsored the issuance of overseas depositary receipts that have not yet been redeemed in full, or where the company is currently sponsoring an issue of overseas depositary receipts, include the following information: (Attachment 35)<br/>A.Date of issue, place of issue and trading.<br/>B.Total dollar amount of issue, dollar amount per unit issued, and total number of issued units.<br/>C.The securities represented by the overseas depositary receipts, the source, and the volume.<br/>D.Rights and obligations of holders of the overseas depositary receipts. <br/>E.Trustee, depositary institution, and custodian institution.<br/>F.Balance of overseas depositary receipts not yet redeemed.<br/>G.Method of allocating relevant expenses during issue period and the of the overseas depositary receipts.<br/>H.Material covenants of the depositary agreement and custody agreement.<br/>2.A company that has sponsored the issuance of overseas depositary receipts shall disclose the highest and lowest market prices of the overseas depositary receipts in the most recent two fiscal years or in the current fiscal year up to the date of publication of the prospectus.<br/>3.Where the company has carried out a private placement of overseas depositary receipts in the three most recent years, and in the current fiscal year up to the date of publication of the prospectus, indicate the date on which the placement was approved by a shareholders meeting, the amount thus approved, the basis for and reasonableness of the pricing, the manner in which the specified persons were selected (where the placees have already been arranged, indicate the company or personal names of the placees and their relationship with the company), the reasons necessitating the private placement, the targets of the private placement, their qualifications, subscription amounts, relationship with the company, participation in the operations of the company, actual subscription price, the difference between the actual subscription price and the reference price; the effect of the private placement on shareholders' equity; and for the period from receipt of payment in full to the completion of the related capital allocation plan, the status of use of the capital raised through the private placement of overseas depositary receipts, the implementation progress of the plan, and the status of realization of the benefits of the plan.(Attachment 36)