金融監督管理委員會民國111年11月8日金管證交字第1110384740號

獨立專家依據「公開收購公開發行公司有價證券管理辦法」第10條、第14條、第14條之1及「公開收購說明書應行記載事項準則」第13條規定，接受委任對於買回股份價格、收購對價、換股比例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制定之相關自律規範，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 buyback price, the tender offer consideration, the share exchange ratio or other assets in accordance with Article 10, 14 and 14-1 of "Regulations Governing Public Tender Offers for Securities of Public Companies" and Article 13 of "Regulations Governing Information to be Published in Public Tender Offer Prospectuses" (stipulation becomes effective from 8th, November 2022)