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Article NO. Content


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

Amended Date: 2022.04.22 
Article 29 Financial reports shall include the following information:
1.The financial statements and CPA audit reports for the two preceding fiscal years as of the time when the issuer applied for (or registered) the offering and issuance of securities, and the financial report for the most recent quarter publicly announced and reported shall also be included.
2.The issuer's parent company only financial reports for the two most recent fiscal years, audited and certified by a CPA, but excluding statements of major accounting items.
3.If there are CPA audited and certified, or reviewed financial reports and parent company only financial reports for the most recent period during the time after the issuer has registered (or applied for) the offering and issuance of securities and up to the date of publication of the prospectus, disclose these reports.