Company Act Article 246
I.A company may, by a resolution adopted by the Board of Directors, invite subscription for corporate bonds, provided that the reasons for the said action as well as other relevant matters shall be reported to the meeting of shareholders.II.The aforesaid resolution shall be adopted by a majority of directors at a meeting attended by two-thirds or more of the total number of directors.
中文原文 公司法第246條
公司經董事會決議後，得募集公司債。
但須將募集公司債之原因及有關事項報告股東會。
前項決議，應由三分之二以上董事之出席，及出席董事過半數之同意行之。
但須將募集公司債之原因及有關事項報告股東會。
前項決議，應由三分之二以上董事之出席，及出席董事過半數之同意行之。