Regulations Governing the Issuance of Call (Put) Warrants by Issuers Article 21
An issuer that issues offshore call (put) warrants shall establish a special account for hedging operations, and shall handle it in compliance with 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21條
發行人發行海外認購（售）權證，其避險操作應設立專戶，並依證券交易所及櫃檯買賣中心之相關規定辦理。