State-Owned Enterprise Management Act Article 15
State-owned enterprise with the approval of the government way issue specific usage corporate bonds exempt from the restrictions of the restrictions of Article 247, Paragraph 2 of Article 249, and Paragraph 2 of Article 250 of the Company Act. The specific usage and annual total issued amount of the bonds shall be submitted to Legislative Yuan for approval through the budget process.If the proceeds realized from the issue of corporate bonds are applied for usage other than that stipulated, the responsible person of the state-owned enterprise shall be sentenced to an imprisonment under two years.