Company Act Article 193

I.The Board of Directors, in conducting business, shall act in accordance with laws and ordinances, the Articles of Incorporation, and the resolutions adopted at the meetings of shareholders.II.Where any resolution adopted by the Board of Directors contravenes the preceding Paragraph, thereby causing loss or damage to the company, all directors taking part in the adoption of such resolution shall be liable to compensate the company for such loss or damage; however, those directors whose disagreement appears on record or is expressed in writing shall be exempted from liability.
中文原文 公司法第193條
董事會執行業務,應依照法令章程及股東會之決議。
董事會之決議,違反前項規定,致公司受損害時,參與決議之董事,對於公司負賠償之責;但經表示異議之董事,有紀錄或書面聲明可證者,免其責任。

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