Securities and Exchange Act Article 20
During the public offering, issuance, private placement, or trading of securities, there shall be no misrepresentation, fraud, or any other act sufficient to mislead other persons.Financial reports and financial and business documents filed or publicly disclosed by an issuer in accordance with this Act shall contain no misrepresentation or concealment.Anyone who violates the provisions of paragraph 1 shall be liable for compensation for damage sustained by bona fide acquirers or sellers of the securities.The principal who engages a securities broker to purchase or sell securities as a commission agent shall be deemed as an "acquirer" or "seller" for the purpose of the preceding paragraph.
中文原文 證券交易法第20條
有價證券之募集、發行、私募或買賣，不得有虛偽、詐欺或其他足致他人誤信之行為。
發行人依本法規定申報或公告之財務報告及財務業務文件，其內容不得有虛偽或隱匿之情事。
違反第一項規定者，對於該有價證券之善意取得人或出賣人因而所受之損害，應負賠償責任。
委託證券經紀商以行紀名義買入或賣出之人，視為前項之取得人或出賣人。
發行人依本法規定申報或公告之財務報告及財務業務文件，其內容不得有虛偽或隱匿之情事。
違反第一項規定者，對於該有價證券之善意取得人或出賣人因而所受之損害，應負賠償責任。
委託證券經紀商以行紀名義買入或賣出之人，視為前項之取得人或出賣人。