Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 15
The term “Exempt Collective Investment Vehicle” referred to in these Regulations means a collective investment vehicle in which all of the interests are directly or indirectly held by non-Reporting Persons, including an Investment Entity that has issued physical shares in bearer form and meets the following requirements:1. No longer issuing any physical shares in bearer form after 31 December 2018.2. Retiring all physical shares in bearer form upon surrender.3. Performing the due diligence procedures when physical shares in bearer form are presented for redemption or other payment, and reporting required information in accordance with these Regulations.4. Having in place policies and procedures to ensure that physical shares in bearer form are redeemed or immobilized by 31 December 2018.The Exempt Collective Investment Vehicle in the preceding paragraph does not include a collect investment vehicle in which the interests are held by a non-Reportable Person which is a Passive NFE with Controlling Persons who are Reportable Persons.
中文原文 金融機構執行共同申報及盡職審查作業辦法第15條
本辦法所稱免申報集合投資工具，指集合投資工具之所有受益權直接或間接由非應申報國居住者持有，包括已發行不記名實體股份且符合下列條件之投資實體：
一、於中華民國一百零八年一月一日後不再發行不記名實體股份。
二、解約時償還所有已發行不記名實體股份。
三、於已發行不記名實體股份被要求贖回或為其他給付時依本辦法規定為盡職審查及申報。
四、具合宜之政策及程序確保已發行不記名實體股份於中華民國一百零七年十二月三十一日前被贖回或不對外流通。
前項免申報集合投資工具，不包括非應申報國居住者為消極非金融機構實體且應申報國居住者對其具控制權者。
一、於中華民國一百零八年一月一日後不再發行不記名實體股份。
二、解約時償還所有已發行不記名實體股份。
三、於已發行不記名實體股份被要求贖回或為其他給付時依本辦法規定為盡職審查及申報。
四、具合宜之政策及程序確保已發行不記名實體股份於中華民國一百零七年十二月三十一日前被贖回或不對外流通。
前項免申報集合投資工具，不包括非應申報國居住者為消極非金融機構實體且應申報國居住者對其具控制權者。