Securities and Exchange Act Article 10

The term "underwriting" as used in this Act means the act of underwriting securities issued by an issuer on a firm commitment or best efforts basis in accordance with an agreement between the parties.
中文原文 證券交易法第10條
本法所稱承銷,謂依約定包銷或代銷發行人發行有價證券之行為。

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