Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 48
Corporate bonds with equity warrants, and duly applied for and issued certificates of payment for shares, or stocks, except where in scripless form, shall uniformly 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48條
附認股權公司債及依規定請求換發之股款繳納憑證或股票，除不印製實體者外，應一律為記名式。