Regulations Governing Offshore Structured Products Article 2
The term "offshore structured product" as used in these Regulations means a compound instrument issued outside of the Republic of China in the form of a bond that links a fixed-income product with a derivative for which the underlying asset is an equity, interest rate, exchange rate, index, commodity, credit event or other interest.
中文原文 境外結構型商品管理規則第2條
本規則所稱境外結構型商品係指於中華民國境外發行，以固定收益商品結合連結股權、利率、匯率、指數、商品、信用事件或其他利益等衍生性金融商品之複合式商品，且以債券方式發行者。