The Act Governing Bills Finance Business Article 48
With the approval of the Competent Authority, a Bills Finance Company may, during a fiscal year, reduce its capital and outstanding shares to the extent of its losses including losses during such by current fiscal year.If a Bills Finance Company will issue new shares during a period when it is under supervision, taken over by officials appointed by the Competent Authority or had its business suspended by the Competent Authority, the Competent Authority may restrict the percentage of the new shares which may be subscribed to by current shareholders.
中文原文 票券金融管理法第48條
票券金融公司經主管機關核准，得以含當年度虧損之累積虧損，於當年度辦理減少資本，銷除股份。
票券金融公司於主管機關派員監管、接管或勒令停業進行清理期間發行新股，主管機關得限制原有股東之認購比率。
票券金融公司於主管機關派員監管、接管或勒令停業進行清理期間發行新股，主管機關得限制原有股東之認購比率。