金融監督管理委員會民國111年11月8日金管證發字第1110384739號

獨立專家依據「公開發行公司併購特別委員會設置及相關事項辦法」第6條規定，接受委任對於換股比例或配發股東之現金或其他財產之評價出具合理性意見書時，應遵循所屬同業公會所定之相關自律規範，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for stipulating that an independent expert shall follow the self-regulatory rules of the Securities Association, the CPA Association or the Bar Association when being commissioned to provide an opinion on the reasonableness of the share exchange ratio or distribution of cash or other assets to shareholders in accordance with Article 6 of "Regulations Governing the Establishment and Related Matters of Special Committees of Public Companies for Merger/Consolidation and Acquisition" (stipulation becomes effective from 8th, November 2022)