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Article NO. Content

Title：

Taiwan Stock Exchange Corporation Rules Governing Review of Call (Put) Warrant Listings  CH

Amended Date： 2024.07.17 (Articles 9 amended,English version coming soon)
Current English version amended on 2023.08.17 
Categories： Primary Market > Review
Article Content Chapter Content Search Article No. Search Legal Basis Subordinate Legislation Amended Article Legislative History Chinese
Article 16 The financial instruments employed by the issuer in warrant hedging shall be the underlying instruments, relevant securities, or financial derivatives.<br/>An issuer's hedge positions in any domestically listed call (put) warrants, contract-based call (put) warrants, structured instruments, equity derivatives, or offshore call (put) warrants with the same underlying instruments may be mutually offset within hedge accounts established for hedging needs to which Article 2-3 of the Securities Transaction Tax Act either applies or does not apply, respectively..

Interpretation：