Securities and Exchange Act Article 36-1
The Competent Authority shall prescribe rules governing the applicable scope, work procedures, required public announcements, required filings, and other required matters for compliance with respect to major financial or operational actions of public companies, such as acquisition or disposal of assets, engaging in derivatives trading, monetary loans to others, endorsements or guarantees for others, or disclosure of financial forecasts.
中文原文 證券交易法第36-1條
公開發行公司取得或處分資產、從事衍生性商品交易、資金貸與他人、為他人背書或提供保證及揭露財務預測資訊等重大財務業務行為，其適用範圍、作業程序、應公告、申報及其他應遵行事項之處理準則，由主管機關定之。