Regulations Governing the Issuance of Call (Put) Warrants by Issuers Article 20
After it has issued offshore call (put) warrants and filed with the FSC for recordation pursuant to Article 14, but before it has applied to the competent authority or an exchange in the place where the warrants will trade, an issuer shall file the relevant documents as required by the TWSE or TPEx.
中文原文 發行人發行認購（售）權證處理準則第20條
發行人發行海外認購（售）權證依第十四條規定經本會備查後，向交易當地主管機關或交易所申請其擬發行之認購（售）權證前，應依證券交易所或櫃檯買賣中心規定之相關書件辦理申報。