Regulations Governing Offshore Funds Article 33
The master agent or a sub-distributor shall handle the receipt/payments of funds for the purchase of offshore funds by investors by one of the following methods:1. Investors pay and receive funds directly to and from an offshore account designated by the offshore fund institution;2. The offshore fund institution authorizes the master agent to open a fund account with a Taiwan financial institution in the name of the offshore fund institution for such receipt/payment;3. Receipt/payment of funds is handled through a bank account designated by the centralized securities depository enterprise designated by the FSC, and the centralized securities depository enterprise remits payments to an offshore account designated by the offshore fund institution or a segregated account of the offshore fund institution opened with a Taiwan financial institution.Where receipt/payment for fund purchases is handled in accordance with subparagraph 3 of the preceding paragraph, any monies related to the redemption, switch, distribution of interest/proceeds, and liquidation shall be remitted by the offshore fund institution to the bank accounts designated by investors through the bank account designated by the centralized securities depository enterprise. The offshore fund institution may not accept instructions from the master agent or any sub-distributor to change the bank account designation instructions of the centralized securities depository enterprise.Where the master agent or the sub-distributor is mandated to invest in an offshore fund under a non-discretionary trust of money agreement or a foreign securities brokerage agreement, it may be exempted from the requirements of paragraph 1.The receipt/payments of funds for the purchase and redemption of offshore ETFs shall be handled in accordance with the provisions set out by the offshore fund institution, the prospectus, and the CBC.Procedures related to the opening of segregated accounts, receipt/payment of funds, and matters such as fund currency denomination [and switch] and inward and outward remittance of funds shall be handled in accordance with the regulations of the FSC and the CBC.
中文原文 境外基金管理辦法第33條
總代理人或銷售機構受理投資人申購境外基金款項之收付，應依下列方式之一為之：
一、投資人自行向境外基金機構於境外指定之帳戶辦理款項之收付。
二、境外基金機構授權總代理人以境外基金機構之名義，在國內金融機構設置基金專戶辦理款項之收付。
三、本會指定之證券集中保管事業指定之銀行專戶，並由證券集中保管事業匯至境外基金機構於境外指定之帳戶或於國內金融機構設置基金專戶辦理款項之收付。
依前項第三款規定辦理申購款項收付者，其買回、轉換、孳息分派及清算等款項，應由境外基金機構透過證券集中保管事業指定之銀行帳戶匯至投資人指定之銀行帳戶；境外基金機構不得接受總代理人或銷售機構變更證券集中保管事業指定銀行專戶之指示。
總代理人或銷售機構依特定金錢信託契約或依受託買賣外國有價證券契約受託投資境外基金者，得免依第一項規定辦理。
境外指數股票型基金申購及買回款項之收付，應依境外基金機構、公開說明書及中央銀行之規定辦理。
有關專戶之設立、款項收付之相關程序及資金、幣別、資金匯入及匯出等事項，依本會及中央銀行之規定辦理。
一、投資人自行向境外基金機構於境外指定之帳戶辦理款項之收付。
二、境外基金機構授權總代理人以境外基金機構之名義，在國內金融機構設置基金專戶辦理款項之收付。
三、本會指定之證券集中保管事業指定之銀行專戶，並由證券集中保管事業匯至境外基金機構於境外指定之帳戶或於國內金融機構設置基金專戶辦理款項之收付。
依前項第三款規定辦理申購款項收付者，其買回、轉換、孳息分派及清算等款項，應由境外基金機構透過證券集中保管事業指定之銀行帳戶匯至投資人指定之銀行帳戶；境外基金機構不得接受總代理人或銷售機構變更證券集中保管事業指定銀行專戶之指示。
總代理人或銷售機構依特定金錢信託契約或依受託買賣外國有價證券契約受託投資境外基金者，得免依第一項規定辦理。
境外指數股票型基金申購及買回款項之收付，應依境外基金機構、公開說明書及中央銀行之規定辦理。
有關專戶之設立、款項收付之相關程序及資金、幣別、資金匯入及匯出等事項，依本會及中央銀行之規定辦理。