When a company intends to issue bonds, the value of which redeemable or payable is determined by the predetermined methods linked to the fluctuation of such things as securities, currencies, or other assets or indexes specified in Article 20, pursuant to Article 469(2)3 of the Act (hereinafter referred to as "derivative-linked bonds"), the following matters shall be determined by its board of directors:
1. The securities, currencies, or other assets or indexes to be linked for determining the amount redeemable or payable;
2. The method for determining the amount redeemable or payable in link with the assets or indexes mentioned in subparagraph 1.