Regulations Governing the Acquisition and Disposal of Assets by Public Companies Article 13
Where a public company acquires or disposes of assets through court auction procedures, the evidentiary documentation issued by the court may be substituted for the appraisal report or CPA opinion.
中文原文 公開發行公司取得或處分資產處理準則第13條
公開發行公司經法院拍賣程序取得或處分資產者，得以法院所出具之證明文件替代估價報告或會計師意見。