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Article 23
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(The board of directors of a TWSE/TPEx company shall draw clear distinctions of the authorities and responsibilities of the functional committees, chairperson of the board and general manager)
Clear distinctions shall be drawn between the responsibilities and duties of the chairperson of the board of a TWSE/TPEx listed company and those of its general manager.
It is inappropriate for the chairperson to also act as the general manager or an equivalent post.
A TWSE/TPEx listed company with a functional committee shall clearly define the responsibilities and duties of the committee.
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