Regulations Governing the Issuance of Call (Put) Warrants by Issuers Article 17
Where an issuance by an issuer of offshore call (put) warrants involves inward or outward remittance of funds, permission shall be obtained from the Central Bank.When an issuer issues offshore call (put) warrants and undertakes related hedging transactions, foreign exchange settlement matters shall be carried out in accordance with the Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions.
中文原文 發行人發行認購（售）權證處理準則第17條
發行人發行海外認購（售）權證時，應就其中涉及資金之匯出、匯入事項，經中央銀行許可。
發行人發行海外認購（售）權證及從事相關避險交易，其結匯事宜應依外匯收支或交易申報辦法及相關規定辦理。
發行人發行海外認購（售）權證及從事相關避險交易，其結匯事宜應依外匯收支或交易申報辦法及相關規定辦理。