Investments made by a trust enterprise in which trust assets are used for foreign investments or investments involving foreign exchange, for a trustor who is a professional investor, shall be limited to the following:1. Foreign currency deposits in a domestic bank or a foreign bank ranked in the top 1,000 globally in bank capital or assets, or a domestic branch of such a bank, provided that the bank's credit rating is at or above the specified rating from a credit rating agency listed in Appendix 1.2. The objectives traded on foreign securities exchanges designated by the competent authority in accordance with the Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities:(1) Stocks, warrants, depository receipts, and real estate investment trusts(REITs).(2) Exchange Traded Funds (ETF).(3) Exchange Traded Note (ETN).3. Securities investment trust funds or futures trust funds denominated in foreign currency and offered or privately placed in accordance with the Regulations Governing Securities Investment Trust Funds or the Regulations Governing Futures Trust Funds.4. Privately placed offshore funds and offshore funds that, in accordance with the Regulations Governing Offshore Funds, are approved by or effectively registered with the competent authority and offered and sold domestically.5. Foreign currency denominated short-term bills of an obligor (issuer, guarantor, or acceptor) whose short-term debt credit rating is at or above the specified rating from a credit rating agency listed in Appendix 2.6. Foreign currency denominated bonds issued in accordance with the Regulations Governing the Offering and Issuance of Securities by Foreign Securities Issuers that are already traded on the secondary market.7. Foreign bonds meeting the following credit rating criteria:(1) Foreign central government bonds: Bonds of an issuing country whose sovereign credit rating is at or above the specified rating from a credit rating agency listed in Appendix 3.(2) Foreign bonds other than those of the preceding item (including convertible corporate bonds and corporate bonds with warrants): Bonds for which the long-term debt credit rating of the issuer or guarantor, or the bond's debt issue rating, is at or above the specified rating from a credit rating agency listed in Appendix 4.8. Foreign securitized products with a debt issue rating at or above the specified rating from a credit rating agency listed in Appendix 4.9. Repo-style transactions in the instruments of the preceding four subparagraphs: When the instrument of subparagraph 5 is the subject of the transaction, the short-term debt credit rating of the trading counterparty must be at or above the specified rating from a credit rating agency listed in Appendix 2; when an instrument under any of the preceding three subparagraphs is the subject of the transaction, the long-term debt credit rating of the trading counterparty must be at or above the specified rating from a credit rating agency listed in Appendix 4.10. Offshore structured products in which investment of trust assets may be made domestically in accordance with the Regulations Governing Offshore Structured Products.11. The derivative financial products transactions of Article 16.12. Gold.13. Other subjects of investment approved by the competent authority.Appendix 1 （Credit Ratings Requirement of Banks Taking Foreign Currency Deposit）【Applied to professional investor and non-professional investor】 .pdfAppendix 2 (Short-term Issuer Credit Ratings)【Applied to Professional Investor】.pdfAppendix 3 (Sovereign Credit Ratings)【Applied to Professional Investor】 .pdfAppendix 4 （Long-term Credit Ratings of Issuers or Guarantors, and Issue Ratings）【Applied to Professional Investor】.pdf