Regulations Governing the Issuance of Call (Put) Warrants by Issuers Article 8
The underlyings to which call (put) warrants issued by an issuer are linked are limited to the following:1. Stocks, baskets of stocks, exchange-traded securities investment trust funds, active exchange-traded funds, futures exchange-traded funds, offshore exchange-traded funds, and Taiwan depositary receipts that are listed on the TWSE or TPEx and meet conditions prescribed by the TWSE or the TPEx.2. Indexes as publicly announced by the TWSE or TPEx.3. Foreign securities markets designated by the FSC, and furthermore the foreign securities or indexes thereof that meet the requirements set forth by the TWSE or the TPEx.4. Other linked underlyings as approved by the FSC.
中文原文 發行人發行認購（售）權證處理準則第8條
發行人發行認購（售）權證之連結標的範圍以下列為限：
一、已在證券交易所上市或櫃檯買賣中心上櫃且符合證券交易所或櫃檯買賣中心所定條件之股票或其組合、指數股票型證券投資信託基金、主動式交易所交易基金、指數股票型期貨信託基金、境外指數股票型基金及臺灣存託憑證。
二、證券交易所或櫃檯買賣中心公告之指數。
三、經本會指定之外國證券交易市場，並符合證券交易所或櫃檯買賣中心所定條件之外國證券或指數。
四、其他經本會核准之連結標的。
一、已在證券交易所上市或櫃檯買賣中心上櫃且符合證券交易所或櫃檯買賣中心所定條件之股票或其組合、指數股票型證券投資信託基金、主動式交易所交易基金、指數股票型期貨信託基金、境外指數股票型基金及臺灣存託憑證。
二、證券交易所或櫃檯買賣中心公告之指數。
三、經本會指定之外國證券交易市場，並符合證券交易所或櫃檯買賣中心所定條件之外國證券或指數。
四、其他經本會核准之連結標的。