Regulations Governing the Issuance of Call (Put) Warrants by Issuers Article 16
If an issuer issues offshore call (put) warrants for which the linked underlying is a domestic security or index, the scope of the underlyings shall comply with the provisions of Article 8; if the linked underlying is a foreign security or index, the scope of the underlyings shall be handled pursuant to the requirements of the competent authority or exchange where the warrants are traded, provided that the mainland China stock price indices and securities listed on mainland China securities markets may not be included.
中文原文 發行人發行認購（售）權證處理準則第16條
發行人發行海外認購（售）權證，以國內證券、指數為連結標的者，其標的範圍應符合第八條規定；以外國證券、指數為連結標的者，其標的範圍應依交易當地主管機關或交易所規定辦理。
但不得包括大陸地區股價指數及大陸地區證券市場之有價證券。
但不得包括大陸地區股價指數及大陸地區證券市場之有價證券。