Regulations Governing the Issuance of Exchange Traded Notes by Securities Firms Article 19
Before a securities firm issues or reopens an ETN that tracks the performance of a foreign index, it shall obtain permission from the CBC with respect to any inward or outward remittance of funds involved, and proceed in accordance with the requirements of the CBC.
中文原文 證券商發行指數投資證券處理準則第19條
證券商發行或增額發行以追蹤外國標的指數表現之指數投資證券，應於發行前就涉及資金之匯出、匯入事項，經中央銀行許可，並依中央銀行規定辦理。