Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities Article 6-2
A securities firm brokering trades in offshore structured products for high-asset customers may perform review procedures in accordance with its own internal guidelines for review by category adopted for such purposes, with each category covering offshore structured products with the same issuer and the same product structure or the same product risk rating, without having to be subject to the requirements of the Taiwan Financial Services Roundtable prescribed under Article 20, paragraph 1 of the Regulations Governing Offshore Structured Products.An offshore structured product issued by an overseas investee subsidiary or branch of a securities firm or domestic bank that meets the following conditions may be traded by a securities firm brokering for high-asset customers, without being subject to the requirements of Chapter 2 of the Regulations Governing Offshore Structured Products with respect to the issuer or master agent:1. The issuer shall be a subsidiary company of a securities firm meeting the qualifying requirements of Article 4, paragraph 1 of the Regulations Governing the Issuance of Exchange Traded Notes by Securities Firms, in which the securities firm holds more than 50 percent of the shares through direct or indirect overseas equity investment, or an overseas branch of a domestic bank granted approval by the FSC under the Regulations Governing Banks Conducting Financial Products and Services for High-Asset Customers or a subsidiary bank of such a domestic bank in which the domestic bank holds more than 50 percent of the shares through direct or indirect equity investment.2. The securities firm or domestic bank shall serve as the domestic agent of the offshore structured product, agreeing to be jointly and severally liable with the issuer or guarantor for the obligations of the offshore structured product or otherwise to serve as the guarantor.3. The offshore structured product shall meet the requirements of Article 17, paragraph 1, subparagraphs 1 to 3 of the Regulations Governing Offshore Structured Products. However, the credit rating required under subparagraph 1 thereof may be substituted by the long-term debt credit rating of the securities firm or domestic bank to which the issuer belongs.A securities firm meeting the conditions required under the preceding article may broker trades in any offshore structured products meeting the requirements of the preceding paragraph for professional institutional investors, high net worth juristic person investors, juristic persons or funds that qualify as professional investors, and natural persons that qualify as professional investors.
中文原文 證券商受託買賣外國有價證券管理規則第6-2條
證券商接受高資產客戶委託買賣境外結構型商品，得就相同發行機構且相同商品結構或相同商品風險等級之商品自定類型化審查之規範，依該自定之內部規範辦理，不適用境外結構型商品管理規則第二十條第一項台灣金融服務業聯合總會所定之規定。
證券商或本國銀行之海外轉投資子公司或分支機構發行境外結構型商品符合下列條件者，得透過證券商接受高資產客戶委託買賣，不適用境外結構型商品管理規則第二章有關發行人或總代理人之規定：
一、發行機構應為符合證券商發行指數投資證券處理準則第四條第一項資格條件之證券商直接或間接海外轉投資且持股逾百分之五十之子公司，或經本會依銀行辦理高資產客戶適用之金融商品及服務管理辦法核准之本國銀行海外分行或其直接或間接轉投資且持股逾百分之五十之子銀行。
二、證券商或本國銀行應擔任該境外結構型商品之境內代理人，同意就發行機構或保證機構所負境外結構型商品之義務負連帶責任或自為保證機構。
三、境外結構型商品應符合境外結構型商品管理規則第十七條第一項第一款至第三款之規定。
但第一款信用評等之規定得以發行機構所屬證券商或本國銀行之長期債務信用評等取代之。
符合前條規定條件之證券商得接受專業機構投資人、高淨值投資法人、專業投資人之法人或基金及專業投資人之自然人委託買賣前項境外結構型商品。
證券商或本國銀行之海外轉投資子公司或分支機構發行境外結構型商品符合下列條件者，得透過證券商接受高資產客戶委託買賣，不適用境外結構型商品管理規則第二章有關發行人或總代理人之規定：
一、發行機構應為符合證券商發行指數投資證券處理準則第四條第一項資格條件之證券商直接或間接海外轉投資且持股逾百分之五十之子公司，或經本會依銀行辦理高資產客戶適用之金融商品及服務管理辦法核准之本國銀行海外分行或其直接或間接轉投資且持股逾百分之五十之子銀行。
二、證券商或本國銀行應擔任該境外結構型商品之境內代理人，同意就發行機構或保證機構所負境外結構型商品之義務負連帶責任或自為保證機構。
三、境外結構型商品應符合境外結構型商品管理規則第十七條第一項第一款至第三款之規定。
但第一款信用評等之規定得以發行機構所屬證券商或本國銀行之長期債務信用評等取代之。
符合前條規定條件之證券商得接受專業機構投資人、高淨值投資法人、專業投資人之法人或基金及專業投資人之自然人委託買賣前項境外結構型商品。