Regulations Governing Offshore Funds Article 25
The custodian institution for an offshore fund, other than an offshore ETF, approved by, or effectively registered with, the FSC for offer and sale in Taiwan shall have a certain credit rating or higher from a credit rating institution approved or recognized by the FSC.If the custodian institution mentioned in the preceding paragraph does not have any credit rating, the credit rating of the conglomerate to which the custodian institution belongs may be used instead.
中文原文 境外基金管理辦法第25條
經本會核准或申報生效在國內募集及銷售之境外基金，除境外指數股票型基金外，其保管機構應符合經本會核准或認可之信用評等機構評等達一定等級以上者。
前項保管機構無信用評等者，得以所屬集團公司之信用評等替代之。
前項保管機構無信用評等者，得以所屬集團公司之信用評等替代之。