Regulations Governing the Issuance of Exchange Traded Notes by Securities Firms Article 18
The term of an ETN shall be as specified in the ETN prospectus.When an ETN is delisted from the TWSE or TPEx at maturity, the securities firm shall report to the competent authority for recordation within 2 days counting inclusively from the maturity date.When a cause exists for delisting of ETNs from the TWSE or TPEx prior to the maturity date, as specified in the ETN prospectus or applicable TWSE or TPEx rules, the securities firm, TWSE, or TPEx shall immediately report the fact to the competent authority for recordation.For ETNs that require permission from the Central Bank of the Republic of China (Taiwan) (CBC), upon occurrence of an event specified in paragraphs 2 and 3 hereof, when reporting to the competent authority for recordation, the securities firm, TWSE, or TPEx shall also copy the CBC.
中文原文 證券商發行指數投資證券處理準則第18條
指數投資證券之存續期間依公開說明書之記載。
指數投資證券因存續期間屆滿而終止上市或上櫃者，證券商應於屆滿之即日起算二日內申報主管機關備查。
指數投資證券有公開說明書、證券交易所或櫃檯買賣中心章則所定於到期日前終止上市或上櫃事由者，證券商、證券交易所或櫃檯買賣中心應即申報主管機關備查。
須經中央銀行許可之指數投資證券有第二項及第三項規定情事，證券商、證券交易所或櫃檯買賣中心應於申報主管機關備查時，副知中央銀行。
指數投資證券因存續期間屆滿而終止上市或上櫃者，證券商應於屆滿之即日起算二日內申報主管機關備查。
指數投資證券有公開說明書、證券交易所或櫃檯買賣中心章則所定於到期日前終止上市或上櫃事由者，證券商、證券交易所或櫃檯買賣中心應即申報主管機關備查。
須經中央銀行許可之指數投資證券有第二項及第三項規定情事，證券商、證券交易所或櫃檯買賣中心應於申報主管機關備查時，副知中央銀行。