Regulations Governing Offshore Funds Article 49
The methods and period for retention of confirmation statements or reconciliation statements and other relevant documents in connection with the purchase, redemption, or switch of offshore funds shall be handled in accordance with the Business Accounting Act and relevant regulations.If an investor’s application is not made in writing, the relevant operational systems shall have the function of clearly recording the date and time the application is accepted, and maintain an audit trail for at least 2 months.
中文原文 境外基金管理辦法第49條
境外基金之申購、買回、轉換、交易確認書或對帳單及其他有關之文件，其保存方式及期限，依商業會計法及相關規定辦理。
投資人如非以書面方式提出申請者，其相關作業系統須具有明確記載受理申請日期及時間之功能，並保留稽核軌跡二個月以上。
投資人如非以書面方式提出申請者，其相關作業系統須具有明確記載受理申請日期及時間之功能，並保留稽核軌跡二個月以上。