Regulations Governing Offshore Funds Article 12
The master agent shall publicly announce the following events within 3 days from the occurrence thereof:1. Revocation of the represented offshore fund’s approval or restriction of its investment activities by the competent authority in the place where the offshore fund is registered;2. Inability of the offshore fund institution to continue to conduct relevant business due to dissolution, suspension of business, transfer of business, merger or acquisition, cessation of business, voidance or revocation of its permit under laws or regulations of the country where it is located, or other similar material event;3. Voidance by the FSC of the registration of an offshore fund represented by the master agent;4. Any disposition made with respect to the offshore fund manager by the competent authority thereof;5. Any suspension or resumption of transactions of an offshore fund represented by the master agent;6. Any amendment or addition to the content of an offshore fund prospectus or other relevant documents delivered to investors with respect to an offshore fund represented by the master agent, where the change or addition materially affects investors’ rights or interests;7. Any investor litigation or material dispute in connection with the offering and sale in Taiwan of an offshore fund represented by the master agent;8. Any material change to the finances or business of the master agent;9. Any occurrence of a material event relating to the offshore ETF represented by the master agent, and such event materially affects investors’ rights or interests, or any approval to change the underlying index by the competent authority in the place where the ETF is registered;10. Any miscalculation of the fund's net asset value that reaches or exceeds the specified tolerable range set by the competent authority in the place where the offshore fund is registered;11. Any other event materially affecting investors’ rights or interests.The master agent shall report any matter under subparagraph 1, 2, 4, 5, 9, or 10 of the preceding paragraph to the FSC within 3 days from its occurrence. The master agent shall, by the 5th day of the following month, summarize and report any matters under subparagraphs 6 to 8 or subparagraph 11 to the SITCA, which shall then forward the report to the FSC.The master agent shall submit any of the following matters to the SITCA in advance for review and approval, and publicly announce the matter within 3 days after the approval:1. Any change in sub-distributors.2. Any change in participating dealers.3. In the case of an offshore fund represented by the master agent, any addition, suspension, resumption, or cancellation of the class that is offered and sold in Taiwan.The SITCA shall report, on a monthly basis, any matters under subparagraphs 1 and 2 of the preceding paragraph to the FSC and the Central Bank of China (CBC), and any matters under subparagraph 3 to the FSC.Where the master agent is unable to continue offering and distributing any offshore fund due to events referred to in subparagraphs 1 through 3 of paragraph 1, the master agent shall assist investors to carry out subsequent redemption, switch, or other relevant matters relating to the offshore funds.An offshore fund shall require the approval of the FSC for any of the following events, and shall publicly announce such event within 3 days from its occurrence:1. Transfer, merger, or liquidation of the fund;2. Increase in the remuneration of the offshore fund manager or the custodian institution;3. Termination of the offering and sale of the offshore fund in Taiwan;4. Change of the offshore fund manager or the custodian institution of the offshore fund;5. Change of the fund name;6. Change of the basic investment policies or scope of the fund for investing in securities or trading securities related products, where inconsistent with the provisions of Article 23 hereof;7. Change of the fund type as a result of a change of its investment portfolio or strategy;8. Significant adjustment in the organization or change of name of the fund manager or the custodian institution.9. Any other matter required by the FSC for its approval.
中文原文 境外基金管理辦法第12條
總代理人就下列事項，應於事實發生日起三日內公告：
一、所代理之境外基金經境外基金註冊地主管機關撤銷其核准、限制其投資活動。
二、境外基金機構因解散、停業、營業移轉、併購、歇業、其當地國法令撤銷或廢止許可或其他相似之重大事由，致不能繼續從事相關業務。
三、所代理之境外基金經本會撤銷者。
四、境外基金管理機構受其主管機關處分。
五、所代理之境外基金有暫停及恢復交易情事。
六、其代理之境外基金公開說明書或交付投資人之其他相關文件，其所載內容有變動或增加，致重大影響投資人之權益。
七、其代理之境外基金於國內募集及銷售所生之投資人訴訟或重大爭議。
八、總代理人發生財務或業務重大變化。
九、所代理之境外指數股票型基金發生有關標的指數之重大事項並對投資人權益有重大影響或經註冊地主管機關核准更換標的指數者。
十、基金淨值計算錯誤達其註冊地主管機關所定之可容忍範圍以上者。
十一、其他重大影響投資人權益之事項。
前項第一款、第二款、第四款、第五款、第九款及第十款事項，總代理人應於事實發生日起三日內，向本會申報；第六款至第八款及第十一款事項，總代理人應於次月五日前向同業公會彙總申報轉送本會。
總代理人就下列事項，應事先送同業公會審查核准並於三日內公告：
一、銷售機構之變動情形。
二、參與證券商之變動情形。
三、所代理之境外基金於國內募集銷售之級別有新增、暫停、恢復或註銷情事。
前項第一款及第二款事項，同業公會應按月彙報本會及中央銀行；第三款事項，同業公會應按月彙報本會。
總代理人因第一項第一款至第三款事由致無法繼續代理境外基金之募集及銷售，應協助投資人辦理後續境外基金買回、轉換或其他相關事宜。
境外基金有下列情事之一者，應經本會核准並於事實發生日起三日內公告：
一、基金之移轉、合併或清算。
二、調增基金管理機構或保管機構之報酬。
三、終止該基金在國內募集及銷售。
四、變更基金管理機構或保管機構。
五、變更基金名稱。
六、變更該基金投資有價證券或從事證券相關商品交易之基本方針及範圍，與第二十三條規定不符。
七、變更基金之投資標的與策略，致基金種類變更。
八、基金管理機構或保管機構之組織重大調整或名稱變更。
九、其他經本會規定應經核准之事項。
一、所代理之境外基金經境外基金註冊地主管機關撤銷其核准、限制其投資活動。
二、境外基金機構因解散、停業、營業移轉、併購、歇業、其當地國法令撤銷或廢止許可或其他相似之重大事由，致不能繼續從事相關業務。
三、所代理之境外基金經本會撤銷者。
四、境外基金管理機構受其主管機關處分。
五、所代理之境外基金有暫停及恢復交易情事。
六、其代理之境外基金公開說明書或交付投資人之其他相關文件，其所載內容有變動或增加，致重大影響投資人之權益。
七、其代理之境外基金於國內募集及銷售所生之投資人訴訟或重大爭議。
八、總代理人發生財務或業務重大變化。
九、所代理之境外指數股票型基金發生有關標的指數之重大事項並對投資人權益有重大影響或經註冊地主管機關核准更換標的指數者。
十、基金淨值計算錯誤達其註冊地主管機關所定之可容忍範圍以上者。
十一、其他重大影響投資人權益之事項。
前項第一款、第二款、第四款、第五款、第九款及第十款事項，總代理人應於事實發生日起三日內，向本會申報；第六款至第八款及第十一款事項，總代理人應於次月五日前向同業公會彙總申報轉送本會。
總代理人就下列事項，應事先送同業公會審查核准並於三日內公告：
一、銷售機構之變動情形。
二、參與證券商之變動情形。
三、所代理之境外基金於國內募集銷售之級別有新增、暫停、恢復或註銷情事。
前項第一款及第二款事項，同業公會應按月彙報本會及中央銀行；第三款事項，同業公會應按月彙報本會。
總代理人因第一項第一款至第三款事由致無法繼續代理境外基金之募集及銷售，應協助投資人辦理後續境外基金買回、轉換或其他相關事宜。
境外基金有下列情事之一者，應經本會核准並於事實發生日起三日內公告：
一、基金之移轉、合併或清算。
二、調增基金管理機構或保管機構之報酬。
三、終止該基金在國內募集及銷售。
四、變更基金管理機構或保管機構。
五、變更基金名稱。
六、變更該基金投資有價證券或從事證券相關商品交易之基本方針及範圍，與第二十三條規定不符。
七、變更基金之投資標的與策略，致基金種類變更。
八、基金管理機構或保管機構之組織重大調整或名稱變更。
九、其他經本會規定應經核准之事項。