Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 30

The provisions of Articles 16, 19, and 20 shall apply mutatis mutandis when an Institutional Investor requests to convert overseas depositary receipts in which it has invested into the securities they represent.The provisions of Article 18 shall apply mutatis mutandis when an Institutional Investor requests to convert overseas depositary receipts in which it has invested into the securities they represent, provided that the requirements thereof shall not apply if the Institutional Investor has already registered to invest in Taiwan securities and has opened an account.The provisions of Articles 26 to 28 shall apply mutatis mutandis to matters regarding investment in overseas depositary receipts by an Institutional Investor.
中文原文 大陸地區投資人來臺從事證券投資及期貨交易管理辦法第30條
第十六條、第十九條及第二十條規定,於機構投資人請求將其投資之海外存託憑證兌成所表彰之有價證券時,準用之。
第十八條規定,於機構投資人請求將其投資之海外存託憑證兌成所表彰之有價證券時,準用之。
但已經登記投資臺灣地區證券並開戶之機構投資人,不在此限。
第二十六條至第二十八條規定,於辦理機構投資人投資海外存託憑證相關事宜,準用之。

English translation for reference only; the Chinese text prevails. Not legal advice.