Company Act Article 248-1
A company issuing convertible bonds or corporate bonds with warrants to specific creditors in accordance with the provision of the preceding paragraph shall be approved by the meeting of the board of directors as provided for in Article 246 and by the resolution of shareholders' meeting. However, a public company shall comply with the provisions otherwise stipulated by the competent authority in charge of securities affairs.
中文原文 公司法第248-1條
公司依前條第二項私募轉換公司債或附認股權公司債時，應經第二百四十六條董事會之決議，並經股東會決議。
但公開發行股票之公司，證券主管機關另有規定者，從其規定。
但公開發行股票之公司，證券主管機關另有規定者，從其規定。