Regulations Governing Offshore Structured Products Article 16
The issuer, the master agent and the trustee or sub-distributor of an offshore structured product shall sign a joint written agreement among them. The preceding provision does not apply where the aforementioned parties belong to the same legal entity.The agreement mentioned in the preceding paragraph shall contain the following clauses:1. Information and assistance to be provided and responsibilities to be assumed by the offshore structured product issuing institution as requested by the master agent and the trustee or sub-distributor for compliance with applicable laws and regulations;2. In case the offshore structured product has any of the following events, the issuer or master agent shall make public announcement and notify the trustee or sub-distributor within three days from the occurrence thereof, and the trustee or sub-distributor will forward the same information to the investors:(1) The offshore structured product issuing institution becomes unable to continue to conduct relevant business due to dissolution, suspension of business, transfer of business, merger or acquisition, cessation of business, voidance or revocation of its permit under laws or regulations of the country where it is located, or other similar material event;(2) The long-term credit rating of the issuing institution or guarantor of offshore structured product or the issue rating of the offshore structured product is downgraded;(3) The offshore structured product that the issuer or master agent handles has a material event as specified in the agreement that materially affects investors' rights or interests; or(4) Any other event materially affecting investors' rights or interests.3. Where an issuer or master agent becomes unable to continue to issue or distribute an offshore structured product, it shall assist the investors in carrying out subsequent redemption of the offshore structured product or other relevant matters.The clauses to be contained in the agreement mentioned in Paragraph 1 hereof will be drawn up by the TFSR in consultation with the trade association of the trustee or sub-distributor and reported to the FSC for reference.
中文原文 境外結構型商品管理規則第16條
境外結構型商品發行機構、總代理人及受託或銷售機構間應共同簽訂書面契約。
但屬同一法律主體者，不在此限。
前項契約應記載事項，應包含下列情事：
一、總代理人及受託或銷售機構為遵循相關法令，要求境外結構型商品發行機構應配合提供之資訊、協助及其應負之責任。
二、載明境外結構型商品對於下列事項，發行人、總代理人應於事實發生日起三日內，公告並通報受託或銷售機構，受託或銷售機構應轉知投資人：
（一）境外結構型商品發行機構因解散、停業、營業移轉、併購、歇業、其當地國法令撤銷或廢止許可或其他相似之重大事由，致不能繼續營業者。
（二）境外結構型商品發行機構或保證機構之長期債務信用評等或境外結構型商品之發行評等遭調降者。
（三）其發行或代理之境外結構型商品發生依約定之重大事件，致重大影響投資人之權益者。
（四）其他重大影響投資人權益之事項。
三、發行人或總代理人無法繼續發行或代理境外結構型商品時，應協助投資人辦理後續境外結構型商品贖回或其他相關事宜。
第一項契約應行記載事項，由金融總會洽商受託或銷售機構所屬同業公會擬訂，報請本會備查。
但屬同一法律主體者，不在此限。
前項契約應記載事項，應包含下列情事：
一、總代理人及受託或銷售機構為遵循相關法令，要求境外結構型商品發行機構應配合提供之資訊、協助及其應負之責任。
二、載明境外結構型商品對於下列事項，發行人、總代理人應於事實發生日起三日內，公告並通報受託或銷售機構，受託或銷售機構應轉知投資人：
（一）境外結構型商品發行機構因解散、停業、營業移轉、併購、歇業、其當地國法令撤銷或廢止許可或其他相似之重大事由，致不能繼續營業者。
（二）境外結構型商品發行機構或保證機構之長期債務信用評等或境外結構型商品之發行評等遭調降者。
（三）其發行或代理之境外結構型商品發生依約定之重大事件，致重大影響投資人之權益者。
（四）其他重大影響投資人權益之事項。
三、發行人或總代理人無法繼續發行或代理境外結構型商品時，應協助投資人辦理後續境外結構型商品贖回或其他相關事宜。
第一項契約應行記載事項，由金融總會洽商受託或銷售機構所屬同業公會擬訂，報請本會備查。