BUSINESS MERGERS AND ACQUISITIONS ACT Article 50
For any shares acquired from the surviving company by transferring a certain part of business or assets by a company due to the merger/consolidation, acquisition or division, the financial institution may replace then existing collateral for the original business or assets with the shares acquired.
中文原文 企業併購法第50條
公司因收購、分割以部分營業或財產之讓與而取得既存公司之股份時，金融機構在不損及債權確保原則下，得將取得之股份替代原營業或財產之擔保。