Regulations Governing the Issuance of Exchange Traded Notes by Securities Firms Article 21
A securities firm issuing ETNs shall produce all account books and statements required by the competent authority. Except where the competent authority otherwise provides, the period for which those books and statements shall be preserved and the method of doing so shall be in accordance with the Business Entity Accounting Act and other applicable provisions.
中文原文 證券商發行指數投資證券處理準則第21條
證券商發行指數投資證券，應依主管機關之規定，作成各種帳簿、表冊；其保存方式及期限，除主管機關另有規定外，依商業會計法及相關規定辦理。