Regulations Governing the Acquisition and Disposal of Assets by Public Companies Article 2

Public companies shall handle the acquisition or disposal of assets in compliance with these Regulations; provided, where financial laws or regulations provide otherwise, such provisions shall govern.When banks, insurance companies, bill finance companies, securities firms, futures commission merchants, leverage transaction merchants, or other financial enterprises whose operation requires special approval, conduct derivatives trading business or engage in derivatives trading, they shall do so in accordance with the provisions of the other laws and regulations that govern their sectors, and are exempt from the provisions of Chapter II, Section IV herein.
中文原文 公開發行公司取得或處分資產處理準則第2條
公開發行公司取得或處分資產,應依本準則規定辦理。
但金融相關法令另有規定者,從其規定。
銀行、保險公司、票券金融公司、證券商、期貨商及槓桿交易商等金融特許事業辦理衍生性商品交易業務或從事衍生性商品交易,應依其業別適用其他法令規定,免依第二章第四節規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.