Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 58
When executing its obligations regarding stock warrants, the issuer is not subject to Article 140 of the Company Act providing that the execution price of the stocks may not be lower than the par value.
中文原文 發行人募集與發行有價證券處理準則第58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。