Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 35

Convertible bonds, as well as certificates of bond-to-stock conversion and stocks for which conversion is requested in accordance with related laws, except those in scripless form, shall be in registered form.
中文原文 發行人募集與發行有價證券處理準則第35條
轉換公司債及依規定請求換發之債券換股權利證書或股票,除不印製實體者外,應一律為記名式。

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