Regulations Governing Share Repurchase by Exchange-Listed and OTC-Listed Companies Article 11
A company which intends, under the circumstances described in Article 28-2, paragraph 1, subparagraph 2 of the Securities and Exchange Act, to repurchase its own shares for the purpose of equity conversion, shall specifically provide for it in the Rules for Conversion of Shares or the Rules for Subscription of Shares.
中文原文 上市上櫃公司買回本公司股份辦法第11條
公司依本法第二十八條之二第一項第二款情事買回股份，作為股權轉換之用者，應於轉換或認股辦法中明定之。