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Article NO. Content

Title：

Regulations Governing the Issuance of Call (Put) Warrants by Issuers  CH

Amended Date： 2025.12.09 
Article Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History Chinese
Article 21 An issuer that issues offshore call (put) warrants shall establish a special account for hedging operations, and shall handle it in compliance with the applicable requirements of the TWSE or TPEx.