Company Act Article 346
I.In doing any of the following acts, the liquidators shall obtain the consent of the liquidation inspector and, if the liquidation inspector does not give consent, they shall convene a meeting of creditors to resolve on the matters; however, this shall not apply if the value involved is not more than one-tenth of one per cent of the total value of assets:1.Disposal of any property of the company;2.Borrowing of money;3.Bringing of an action;4.Agreement to compromise or seek arbitration; or5.Relinquishment of any right.II.If, in a case where a resolution of a meeting of creditors is required, there exist urgent circumstances, the liquidators may, with the permission of the court, do any of the acts mentioned in the preceding paragraph.III.A liquidator who acts in contravention of the provisions of the preceding two paragraphs shall be jointly liable with the company to a bona fide third party.IV.The provisions of the proviso to Article 84 paragraph 2 shall not apply to special liquidation.
中文原文 公司法第346條
清算人為左列各款行為之一者，應得監理人之同意，不同意時，應召集債權人會議決議之。
但其標的在資產總值千分之一以下者，不在此限：
一、公司財產之處分。
二、借款。
三、訴之提起。
四、成立和解或仲裁契約。
五、權利之拋棄。
應由債權人會議決議之事項，如迫不及待時，清算人經法院之許可，得為前項所列之行為。
清算人違反前兩項規定時，應與公司對於善意第三人連帶負其責任。
第八十四條第二項但書之規定，於特別清算不適用之。
但其標的在資產總值千分之一以下者，不在此限：
一、公司財產之處分。
二、借款。
三、訴之提起。
四、成立和解或仲裁契約。
五、權利之拋棄。
應由債權人會議決議之事項，如迫不及待時，清算人經法院之許可，得為前項所列之行為。
清算人違反前兩項規定時，應與公司對於善意第三人連帶負其責任。
第八十四條第二項但書之規定，於特別清算不適用之。