Securities and Exchange Act Enforcement Rules Article 11
The term "other equity-type securities" referred to in Article 157, paragraph 6 and Article 157-1, paragraph 1 of the Act shall include convertible corporate bonds, corporate bonds with warrants, stock warrants, call (put) warrants, certificates of payment for shares, stock warrant certificates, certificates of entitlement to new shares, bond conversion entitlement certificates, Taiwan depositary receipts, and other equity-type securities.The term "profit" referred to in Article 157, paragraph 1 of the Act shall be calculated in accordance with the following methods:1. Where the types of securities obtained or sold are of the same types, the price difference shall be calculated in a manner that the highest selling price matches the lowest purchasing price, the second highest selling price matches the second lowest purchasing price, and so on. Any losses resulting from the securities trading shall not be counted into the said calculation. 2. Where acquired or sold securities are of different types, the profit shall be calculated, in the case of ordinary shares, on the basis of the trade price and the number of shares traded; calculation of profit for other securities shall be based on the closing acquisition or sales prices of the ordinary shares on the day each such security was acquired or sold and the number of ordinary shares for which such security was exercisable or convertible; matching of the acquisition and sales prices shall be based on the provisions in the preceding paragraph. 3. The dividends received by the traded stocks shall be included into the price difference calculation in the preceding two subparagraphs. 4. A 5-percent legally mandated interest under Article 203 of the Civil Code shall be added into the price difference. Such interest shall be calculated based on the date of last trading until the date of disgorgement to the company, in the case of subparagraphs 1 and 2 of this article, and the date cash dividends are received until the date of disgorgement to the Company, in the case of item 2. The commissions charged by securities firms and the securities transaction tax arising from those trading shall be deducted from the profit in calculating the profit differential of item 1 of the preceding paragraph.
中文原文 證券交易法施行細則第11條
本法第一百五十七條第六項及第一百五十七條之一第一項所稱具有股權性質之其他有價證券，指可轉換公司債、附認股權公司債、認股權憑證、認購（售）權證、股款繳納憑證、新股認購權利證書、新股權利證書、債券換股權利證書、臺灣存託憑證及其他具有股權性質之有價證券。
本法第一百五十七條第一項所定獲得利益，其計算方式如下：
一、取得及賣出之有價證券，其種類均相同者，以最高賣價與最低買價相配，次取次高賣價與次低買價相配，依序計算所得之差價，虧損部分不予計入。
二、取得及賣出之有價證券，其種類不同者，除普通股以交易價格及股數核計外，其餘有價證券，以各該證券取得或賣出當日普通股收盤價格為買價或賣價，並以得行使或轉換普通股之股數為計算標準；其配對計算方式，準用前款規定。
三、列入前二款計算差價利益之交易股票所獲配之股息。
四、列入第一款、第二款計算差價利益之最後一筆交易日起或前款獲配現金股利之日起，至交付公司時，應依民法第二百零三條所規定年利率百分之五，計算法定利息。
列入前項第一款、第二款計算差價利益之買賣所支付證券商之手續費及證券交易稅，得自利益中扣除。
本法第一百五十七條第一項所定獲得利益，其計算方式如下：
一、取得及賣出之有價證券，其種類均相同者，以最高賣價與最低買價相配，次取次高賣價與次低買價相配，依序計算所得之差價，虧損部分不予計入。
二、取得及賣出之有價證券，其種類不同者，除普通股以交易價格及股數核計外，其餘有價證券，以各該證券取得或賣出當日普通股收盤價格為買價或賣價，並以得行使或轉換普通股之股數為計算標準；其配對計算方式，準用前款規定。
三、列入前二款計算差價利益之交易股票所獲配之股息。
四、列入第一款、第二款計算差價利益之最後一筆交易日起或前款獲配現金股利之日起，至交付公司時，應依民法第二百零三條所規定年利率百分之五，計算法定利息。
列入前項第一款、第二款計算差價利益之買賣所支付證券商之手續費及證券交易稅，得自利益中扣除。