Regulations Governing the Issuance of Call (Put) Warrants by Issuers Article 8-1
When an issuance by the issuer of call (put) warrants linked with any foreign security or index as specified in Article 8, paragraph 1, subparagraph 3, involves inward or outward remittance of funds, permission shall be obtained from the Central Bank.Where an issuer issues call (put) warrants as specified in the preceding paragraph, payment at exercise shall be limited to cash settlement.When an issuer issues call (put) warrants as specified in paragraph 1 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8-1條
發行人發行以第八條第一項第三款規定外國證券或指數為連結標的之認購（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。
發行人發行前項認購（售）權證，其履約給付限以現金結算方式為之。
發行人發行第一項認購（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。
發行人發行前項認購（售）權證，其履約給付限以現金結算方式為之。
發行人發行第一項認購（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。