Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 32

From the end of a designated period of time following the issuance date of convertible corporate bonds until 10 days before the maturity date, the bondholder may request for conversion at any time in accordance with the procedures of conversion set by the issuer, except during a statutory book closure period.The restriction of the preceding paragraph prohibiting conversion during a statutory book closure period does not include the book closure periods for regular shareholders' meetings and special shareholders' meetings.The provisions of the preceding paragraph also apply to convertible corporate bonds issued before 1 July 2025.The designated period of time referred to in paragraph 1 shall be set by the issuer in its procedures for conversion.Convertible corporate bonds issued by an exchange-listed, OTC-listed, or emerging stock company are not subject to the restriction of paragraph 1 that conversion may not be made during the 10 days before the maturity date.
中文原文 發行人募集與發行有價證券處理準則第32條
轉換公司債自發行日後屆滿一定期間起至到期日前十日止,除依法停止過戶期間外,其持有人得依發行人所定之轉換辦法隨時請求轉換。
前項依法停止過戶期間不得轉換之限制,不包括股東常會及股東臨時會之停止過戶期間。
中華民國一百十四年七月一日前已發行之轉換公司債,亦適用前項規定。
第一項所稱一定期間,應由發行人於轉換辦法中訂定之。
上市、上櫃公司或興櫃股票公司發行轉換公司債不受第一項到期日前十日不得轉換之限制。

English translation for reference only; the Chinese text prevails. Not legal advice.