Securities and Exchange Act Article 81
A securities underwriter's total amount of firm commitment underwriting shall not exceed a certain multiple of the balance of its current assets less its current liabilities. The standards with respect thereto shall be prescribed by an order of the Competent Authority.If there is joint underwriting, the preceding paragraph shall apply to the calculation of the total amount of firm commitment underwriting by each securities underwriter.
中文原文 證券交易法第81條
證券承銷商包銷有價證券者，其包銷之總金額，不得超過其流動資產減流動負債後餘額之一定倍數；其標準由主管機關以命令定之。
共同承銷者，每一證券承銷商包銷總金額之計算，依前項之規定。
共同承銷者，每一證券承銷商包銷總金額之計算，依前項之規定。