Regulations Governing Procedure for Board of Directors Meetings of Public Companies Article 17
Minutes shall be prepared of the discussions at board of directors meetings. The meeting minutes shall record the following:1. Session (or year), time, and place of meeting.2. Name of the meeting chair.3. Attendance of directors at the meeting, specifying the names and number of members present, excused, and absent.4. Names and titles of those attending the meeting as nonvoting participants.5. Name of minutes taker.6. Matters reported on.7. Agenda items: the method of resolution and the result for each proposal; a summary of the comments made by directors, supervisors, experts, or other persons; the name of any director that is an interested party as referred to in paragraph 1 of the preceding article, an explanation of the important aspects of the relationship of interest, the reasons why the director was required or not required to enter recusal, and the status of their recusal; opinions expressing objections or reservations at the meeting that were included in records or stated in writing; and any opinion issued in writing by an independent director under Article 7, paragraph 5.8. Extraordinary motions: the name of the mover; the method of resolution and the result for each motion; a summary of the comments made by directors, supervisors, experts, or other persons; the name of any director that is an interested party as referred to in paragraph 1 of the preceding article, an explanation of the important aspects of the relationship of interest, the reasons why the director was required or not required to enter recusal, and the status of their recusal; opinions expressing objections or reservations at the meeting that were included in records or stated in writing.9. Other matters required to be recorded.Any of the following matters in relation to a resolution passed at a meeting of the board of directors shall be stated in the meeting minutes and within two days of the meeting be published on an information reporting website designated by the competent authority:1. Any matter about which an independent director expresses an objection or reservation that has been included in records or stated in writing.2. If the company has an audit committee, any matter that has not been passed by the audit committee, but has been adopted with the approval of two-thirds or more of all board directors without having been passed by the audit committee.The attendance book forms a part of the minutes for each board of directors meeting and shall be well preserved during the existence of the company.The minutes of a board of directors meeting shall bear the signature or seal of both the meeting chair and the minutes taker; a copy of the minutes shall be distributed to each director and supervisor within 20 days after the meeting and well preserved as important company records during the existence of the company.The production and distribution of the meeting minutes referred to in paragraph 1 may be done in electronic form.
中文原文 公開發行公司董事會議事辦法第17條
董事會之議事，應作成議事錄，議事錄應詳實記載下列事項：
一、會議屆次（或年次）及時間地點。
二、主席之姓名。
三、董事出席狀況，包括出席、請假及缺席者之姓名與人數。
四、列席者之姓名及職稱。
五、紀錄之姓名。
六、報告事項。
七、討論事項：各議案之決議方法與結果、董事、監察人、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之董事姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見且有紀錄或書面聲明及獨立董事依第七條第五項規定出具之書面意見。
八、臨時動議：提案人姓名、議案之決議方法與結果、董事、監察人、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之董事姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形及反對或保留意見且有紀錄或書面聲明。
九、其他應記載事項。
董事會之議決事項，如有下列情事之一者，除應於議事錄載明外，並應於董事會之日起二日內於主管機關指定之資訊申報網站辦理公告申報：
一、獨立董事有反對或保留意見且有紀錄或書面聲明。
二、設置審計委員會之公司，未經審計委員會通過，而經全體董事三分之二以上同意通過。
董事會簽到簿為議事錄之一部分，應於公司存續期間妥善保存。
議事錄須由會議主席及記錄人員簽名或蓋章，於會後二十日內分送各董事及監察人，並應列入公司重要檔案，於公司存續期間妥善保存。
第一項議事錄之製作及分發，得以電子方式為之。
一、會議屆次（或年次）及時間地點。
二、主席之姓名。
三、董事出席狀況，包括出席、請假及缺席者之姓名與人數。
四、列席者之姓名及職稱。
五、紀錄之姓名。
六、報告事項。
七、討論事項：各議案之決議方法與結果、董事、監察人、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之董事姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形、反對或保留意見且有紀錄或書面聲明及獨立董事依第七條第五項規定出具之書面意見。
八、臨時動議：提案人姓名、議案之決議方法與結果、董事、監察人、專家及其他人員發言摘要、依前條第一項規定涉及利害關係之董事姓名、利害關係重要內容之說明、其應迴避或不迴避理由、迴避情形及反對或保留意見且有紀錄或書面聲明。
九、其他應記載事項。
董事會之議決事項，如有下列情事之一者，除應於議事錄載明外，並應於董事會之日起二日內於主管機關指定之資訊申報網站辦理公告申報：
一、獨立董事有反對或保留意見且有紀錄或書面聲明。
二、設置審計委員會之公司，未經審計委員會通過，而經全體董事三分之二以上同意通過。
董事會簽到簿為議事錄之一部分，應於公司存續期間妥善保存。
議事錄須由會議主席及記錄人員簽名或蓋章，於會後二十日內分送各董事及監察人，並應列入公司重要檔案，於公司存續期間妥善保存。
第一項議事錄之製作及分發，得以電子方式為之。