Regulations Governing the Issuance of Call (Put) Warrants by Issuers Article 19
If an issuer issues offshore call (put) warrants for which the underlying security is a domestic security, the total amount of warrants written on a single underlying security shall be governed by the applicable requirements of the TWSE or TPEx.
中文原文 發行人發行認購（售）權證處理準則第19條
發行人發行海外認購（售）權證，以國內證券為標的證券者，其表彰同一標的證券之總數量，應依證券交易所及櫃檯買賣中心之相關規定辦理。