63 Based on the R.O.C. Company Act, a company shall not do which of the following acts without a resolution adopted by a majority of the shareholders present who represent two-thirds or more of the total number of itsoutstanding shares?(A) To enter into a contract for purchase an important equipment(B) To hire an excellent manager(C) To transfer the essential part of its business or assets to other company(D) To sell an old machine to a third party