Regulations Governing the Acquisition and Disposal of Assets by Public Companies Article 7
A public company shall specify the following items in its procedures for the acquisition or disposal of assets, and handle the acquisition or disposal matters in compliance with the procedures:1. The scope of assets.2. Appraisal procedures: Shall include the means of price determination and supporting reference materials.3. Operating procedures: Shall include the degree of authority delegated, the levels to which authority is delegated, the units responsible for implementation, and transaction process.4. Public announcement and regulatory filing procedures.5. Total amounts of real property and right-of-use assets thereof or securities acquired by the company and each subsidiary for business use, and limits on individual securities.6. Control procedures for the acquisition and disposal of assets by subsidiaries.7. Penalties for personnel violating these Regulations or the procedures for the acquisition or disposal of assets.8. Other important matters.A public company that engages in any related party transaction, engages in derivatives trading, or conducts a merger, demerger, acquisition, or transfer of shares of enterprises shall, in addition to conducting such matters in compliance with the provisions of the preceding paragraph, shall also adopt related procedures in accordance with the provisions of Section III through Section V of this Chapter.If a public company does not intend to engage in derivatives trading, it may, after obtaining the approval of the board of directors, be exempted from adopting procedures governing derivatives trading. If it subsequently wishes to engage in derivatives trading, it will still be required first to comply with the provisions of the preceding article and the preceding paragraph before doing so.A public company shall see to it that its subsidiaries adopt and implement the procedures for the acquisition or disposal of assets in compliance with these Regulations.
中文原文 公開發行公司取得或處分資產處理準則第7條
公開發行公司訂定取得或處分資產處理程序，應記載下列事項，並應依所定處理程序辦理：
一、資產範圍。
二、評估程序：應包括價格決定方式及參考依據等。
三、作業程序：應包括授權額度、層級、執行單位及交易流程等。
四、公告申報程序。
五、公司及各子公司取得非供營業使用之不動產及其使用權資產或有價證券之總額，及個別有價證券之限額。
六、對子公司取得或處分資產之控管程序。
七、相關人員違反本準則或公司取得或處分資產處理程序規定之處罰。
八、其他重要事項。
公開發行公司之關係人交易、從事衍生性商品交易、進行企業合併、分割、收購或股份受讓，除應依前項規定辦理外，並應依本章第三節至第五節規定訂定處理程序。
公開發行公司不擬從事衍生性商品交易者，得提報董事會通過後，免予訂定從事衍生性商品交易處理程序。
嗣後如欲從事衍生性商品交易，仍應先依前條及前項規定辦理。
公開發行公司應督促子公司依本準則規定訂定並執行取得或處分資產處理程序。
一、資產範圍。
二、評估程序：應包括價格決定方式及參考依據等。
三、作業程序：應包括授權額度、層級、執行單位及交易流程等。
四、公告申報程序。
五、公司及各子公司取得非供營業使用之不動產及其使用權資產或有價證券之總額，及個別有價證券之限額。
六、對子公司取得或處分資產之控管程序。
七、相關人員違反本準則或公司取得或處分資產處理程序規定之處罰。
八、其他重要事項。
公開發行公司之關係人交易、從事衍生性商品交易、進行企業合併、分割、收購或股份受讓，除應依前項規定辦理外，並應依本章第三節至第五節規定訂定處理程序。
公開發行公司不擬從事衍生性商品交易者，得提報董事會通過後，免予訂定從事衍生性商品交易處理程序。
嗣後如欲從事衍生性商品交易，仍應先依前條及前項規定辦理。
公開發行公司應督促子公司依本準則規定訂定並執行取得或處分資產處理程序。