Securities and Exchange Act Article 14-6
A company whose stock is listed on a stock exchange or traded over-the-counter shall establish a remuneration committee. Regulations governing the professional qualifications of its members, the exercise of their powers of office, and related matters shall be prescribed by the Competent Authority.The remuneration referred to in the preceding paragraph shall include salary, stock options, and any other substantive incentive measures for directors, supervisors, and managerial officers.
中文原文 證券交易法第14-6條
股票已在證券交易所上市或於證券商營業處所買賣之公司應設置薪資報酬委員會；其成員專業資格、所定職權之行使及相關事項之辦法，由主管機關定之。
前項薪資報酬應包括董事、監察人及經理人之薪資、股票選擇權與其他具有實質獎勵之措施。
前項薪資報酬應包括董事、監察人及經理人之薪資、股票選擇權與其他具有實質獎勵之措施。