The underlyings to which call (put) warrants issued by an issuer are linked are limited to the following:
- Stocks, baskets of stocks, exchange-traded securities investment trust funds, futures exchange-traded funds, offshore exchange-traded funds, and Taiwan depositary receipts that are listed on the TWSE or TPEx and meet conditions prescribed by the TWSE or the TPEx.
- Indexes as publicly announced by the TWSE or TPEx.
- Foreign securities markets designated by the FSC, and furthermore the foreign securities or indexes thereof that meet the requirements set forth by the TWSE or the TPEx.
- Other linked underlyings as approved by the FSC.