Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 60
Except in case where physical certificate is not printed, before the formal delivery of certificates of payment for the exercise of stock warrants, the said certificate shall be certified by the certifying organization in accordance with the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies.
中文原文 發行人募集與發行有價證券處理準則第60條
前條認股權股款繳納憑證除不印製實體者外，於正式交付前，應經簽證機構依公開發行公司發行股票及公司債券簽證規則辦理簽證。