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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 35 A company shall deliver to its subscribers or placees the prospectus along with subscription payment form prior to offering and issuing securities. However if a company has prepared the prospectus in accordance with Paragraph 1 or Paragraph 2 of Article 6 herein, and has transmitted it in an electronic file to the information reporting website designated by the FSC, the company only needs to deliver a simplified prospectus along with the subscription payment form to subscribers or placees.<br/>The simplified prospectus in the preceding paragraph shall contain the following information: (Attachment 69-1):<br/>1. Company's common stock code, a website on which the prospectus is available for subscribers or placees to browse, and any situation provided under the subparagraphs of Paragraph 3, Article 3 herein.<br/>2. Brief description of the securities offering and issuance plan and expected benefits.<br/>3. Audit or review opinion on CPA-audited or reviewed financial reports, condensed balance sheet and statement of comprehensive income in the past three years and the most recent period.<br/>4. Information required under Subparagraphs 3 ~ 5 of Paragraph 1 and Paragraph 2, Article 32 herein; in case of issuance of new shares in connection with merger, demerger, acquisition, acquisition of another company's shares, the opinion of an independent expert on the reasonableness of share conversion ratio.<br/>5. Corporate seal and signature or seal of responsible person.<br/>6. Other necessary information.