Regulations Governing the Offering and Issuance of Overseas Securities by Issuers Article 25
Where overseas depositary receipts are obtained through the conversion of overseas corporate bonds or the exercise of warrant rights, Article 16 of these Regulations shall apply mutatis mutandis when the holder of such overseas depositary receipts requests the depositary institution to redeem the overseas depositary receipts.
中文原文 發行人募集與發行海外有價證券處理準則第25條
海外存託憑證如係由海外公司債轉換或行使認股權而取得者，海外存託憑證持有人向存託機構請求兌回海外存託憑證時，準用第十六條規定。