Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 46
The performance of obligations by the issuer regarding exercise of warrant is not subject to the restriction of Article 140 of the Company Act that the issue price of the stocks may not be below par value.
中文原文 發行人募集與發行有價證券處理準則第46條
發行人履行認股權義務時，不受公司法第一百四十條關於股票發行價格不得低於票面金額規定之限制。