Regulations Governing Procedure for Board of Directors Meetings of Public Companies Article 8
Apart from matters referred to in paragraph 1 of the preceding article, which are required to be submitted for discussion by the board of directors, when the board of directors delegates any exercise of its powers pursuant to laws or regulations or the company's articles of incorporation, matters such as the level and substance of the delegation shall be concretely and specifically set out.
中文原文 公開發行公司董事會議事辦法第8條
除前條第一項應提董事會討論事項外，董事會依法令或公司章程規定，授權執行之層級、內容等事項，應具體明確。