Regulations Governing Offshore Funds Article 6
The master agent, the sub-distributor, and the centralized securities depository enterprise shall maintain complete and accurate transaction records and documents regarding the purchase, redemption, or switch of offshore funds in any transaction of a specific amount or higher, or suspected of money laundering, and shall comply with the provisions of the Money Laundering Control Act.
中文原文 境外基金管理辦法第6條
總代理人、銷售機構及證券集中保管事業對於一定金額以上或疑似洗錢之境外基金交易，其申購、買回或轉換應留存完整正確之交易紀錄及憑證，並應依洗錢防制法規定辦理。