Regulations Governing Offshore Structured Products Article 7
An issuer or master agent shall post an operating bond according to the rules below with a bank that is permitted to provide custodian services and meets the conditions set by the FSC:1. For the issuer or master agent of one offshore structured product issuing institution, an operating bond of NT$50,000,000 shall be posted;2. For the issuer or master agent of two offshore structured product issuing institutions, an operating bond of NT$80,000,000 shall be posted; and3. For the issuer or master agent of three or more offshore structured product issuing institutions, an operating bond of NT$100,000,000 shall be posted.The operating bond under the preceding paragraph shall be posted in the form of cash, government bonds, bank deposits, or bank debentures, shall be free of any pledge or any form of encumbrance, and shall be placed with only one bank. The change of custodian institution or withdrawal of an operating bond may proceed only after it has been approved by the FSC; the preceding provision also applies to change of issuer or master agent.The procedures for deposit, withdrawal, and substitution of operating bond shall be prescribed by the FSC.
中文原文 境外結構型商品管理規則第7條
發行人或總代理人應依下列規定，向得辦理保管業務，並符合本會所定條件之銀行提存營業保證金：
一、擔任一家境外結構型商品發行機構之發行人或總代理人時，應提存新臺幣五千萬元。
二、擔任二家境外結構型商品發行機構之發行人或總代理人時，應提存新臺幣八千萬元。
三、擔任三家以上境外結構型商品發行機構之發行人或總代理人時，應提存新臺幣一億元。
前項營業保證金應以現金、政府債券、銀行存款或金融債券提存，不得設定質權或作為任何債務之擔保，且不得分散提存於不同銀行；提存金融機構之更換或營業保證金之提取，應經本會核准後始得為之，發行人或總代理人變更時亦同。
營業保證金之提存、領取及更換等程序，由本會另定之。
一、擔任一家境外結構型商品發行機構之發行人或總代理人時，應提存新臺幣五千萬元。
二、擔任二家境外結構型商品發行機構之發行人或總代理人時，應提存新臺幣八千萬元。
三、擔任三家以上境外結構型商品發行機構之發行人或總代理人時，應提存新臺幣一億元。
前項營業保證金應以現金、政府債券、銀行存款或金融債券提存，不得設定質權或作為任何債務之擔保，且不得分散提存於不同銀行；提存金融機構之更換或營業保證金之提取，應經本會核准後始得為之，發行人或總代理人變更時亦同。
營業保證金之提存、領取及更換等程序，由本會另定之。