Act Governing Foreign Loans and Guarantee for the Government to Develop the Economy and Society Article 3

The Minister of Finance may, when necessary and approved by the Executive Yuan, appoint a proxy in writing to act on the Minister's behalf to sign the loan or guarantee contract.
中文原文 政府發展經濟社會向國外借款及保證條例第3條
財政部部長於必要時得呈准行政院,以書面指定代表人,代表簽訂貸款或保證契約。

English translation for reference only; the Chinese text prevails. Not legal advice.