Company Act Article 262
I.Where it is prescribed that corporate bonds may be converted into shares, the company shall have the obligation to allot shares in accordance with the prescribed method of conversion; however, the corporate bondholders shall have the right to choose.II.Where the corporate bond is vested with share subscription right, the issuing company shall have the obligation to allot, in accordance with the subscription regulations, the shares for the holder of corporate bond to exercise the subscription right provided, however that the holder of the share subscription warrant shall have the option whether to exercise such right or not.
中文原文 公司法第262條
公司債約定得轉換股份者，公司有依其轉換辦法核給股份之義務。
但公司債債權人有選擇權。
公司債附認股權者，公司有依其認購辦法核給股份之義務。
但認股權憑證持有人有選擇權。
但公司債債權人有選擇權。
公司債附認股權者，公司有依其認購辦法核給股份之義務。
但認股權憑證持有人有選擇權。