Regulations Governing Foreign Exchange Business of Securities Enterprises Article 25
The business scope of call (put) warrant issued by securities enterprises involving foreign exchange (hereinafter referred to as “offshore or foreign currency warrant business”) includes the following:1.For domestic call (put) warrants involving foreign securities or indices of foreign securities markets, the scope of the underlying shall conform to relevant regulations stipulated by the FSC.2.For offshore call (put) warrants involving domestic securities or indices, the scope of the underlying shall be limited to domestic stocks or baskets of stocks, domestic exchange traded securities investment trust funds, offshore ETFs, and Taiwan depositary receipts.
中文原文 證券業辦理外匯業務管理辦法第25條
證券業辦理涉及外匯之發行認購（售）權證業務（以下簡稱涉外權證業務），其範圍如下：
一、發行之國內認購（售）權證業務，以連結外國證券交易市場之外國證券或指數為標的者，其範圍應符合金管會之相關規定。
二、發行之海外認購（售）權證業務，以國內證券、指數為標的者，限為國內股票或其組合、國內指數股票型證券信託基金、境外指數股票型基金及臺灣存託憑證。
一、發行之國內認購（售）權證業務，以連結外國證券交易市場之外國證券或指數為標的者，其範圍應符合金管會之相關規定。
二、發行之海外認購（售）權證業務，以國內證券、指數為標的者，限為國內股票或其組合、國內指數股票型證券信託基金、境外指數股票型基金及臺灣存託憑證。