According to the "Guidelines on Disclosure of Information on Initial Public Offering and Listing of Food and Beverage and Other Life Service Companies (for Trial Implementation)
(Letter of the Department of Issue Supervision [2012] No. 244), food and beverage companies may disclose important matters in the prospectus according to the Guidelines:
[partially cited]
I.Issuer's business Development status
(i) The overall situation of the issuer's business expansion since its establishment.
(ii) The number of directly-managed stores and franchised stores of the Issuer during the reporting period and the reasons for the changes. [Item A]
(iii) The operation of each of the issuer's existing directly-managed stores, including the address, business area, opening time, renovation expenditure and amortization policy, and the operating income, gross profit, net profit, table/seat turnover rate, and per capita customer spending of each directly-managed store during the reporting period. [Item D, only directly-managed stores are required to be disclosed, no franchised stores]
II. The Issuer's Main Business Modes and Sustainable Development Capabilities
III. The Issuer's Food Safety and Hygiene
(iii) Complaints received by the Issuer during the reporting period in relation to the food and services provided by the Issuer. In the event of a safety incident such as food poisoning, the cause of the incident, the number of customers involved, and the outcome of the incident shall be disclosed. [Item C]
Fourth, the issuer's major management system and implementation
(I) the construction and operation of the issuer's internal control system in respect of procurement, payment and other aspects during the reporting period, including the supply methods of major raw and auxiliary materials to each directly-managed and franchised store, the quantities and amounts procured through different channels, and the major suppliers; the unified procurement, processing and distribution of all stores for all periods of the reporting period coverage ratio, and the proportion of the total value of goods centrally purchased and uniformly distributed to operating costs. [Item B]
V. Corporate Governance of the Issuer
VI. Trademarks and Trade Names of the Issuer
VII. Employees of the Issuer and their Social Security Situation