Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 38
An exchange-listed or OTC-listed company or an emerging stock company may issue corporate bonds with equity warrants for which the corporate bonds and warrants are detachable; a company whose stock is neither listed on an exchange nor traded over-the-counter at securities firms may not issue corporate bonds with equity warrants for which the corporate bonds and warrants are detachable.
中文原文 發行人募集與發行有價證券處理準則第38條
上市、上櫃公司及興櫃股票公司得發行公司債券與認股權分離之附認股權公司債；未上市或未在證券商營業處所買賣之公司不得發行公司債券與認股權分離之附認股權公司債。