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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: 2020.03.24 
Article 21 For property and equipment, other real properties, or right-of-use assets therein, the following items shall be recorded:
1.Owned assets:
A.For banks and financial holding companies, provide the names, number, acquisition date, acquisition cost, re-appraised increased value and non-depreciated balance of the real properties and equipment where the acquisition cost is 10% or more of paid-in capital or NT$300 million or more; for bills finance companies, provide the same for real properties and equipment where the acquisition cost is 20% or more of paid-in capital or NT$100 million or more. The status of the real properties and equipment's use, insurance, encumbrances, and any other restriction of rights shall also be disclosed. (Attachment 48)
B.Set forth the names, lot size, premises locations, acquisition dates, acquisition costs, re-appraised increased value, 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 five years or more for investment purposes. (Attachment 49)
2.Right-of-use assets: For banks and financial holding companies, provide the names, number, lease period, lessor name, original book value, and balance not yet depreciated of the right-of-use assets where the acquisition cost is 10% or more of paid-in capital or NT$300 million or more; for bills finance companies, provide the same for right-of-use assets where the acquisition cost is 20% or more of paid-in capital or NT$100 million or more. The insurance information and important stipulations of the lease shall also be disclosed. (Attachment 50)