Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 2
The term "financial derivatives" as used in these Regulations shall mean contracts that their values derive from an interest rate, exchange rate, stock price, index, commodity, credit event, or other interests, or from a combination thereof as well as structured products referred to in Paragraph 2 hereof, excluding domestic and foreign securities that contain derivative in nature, such as asset-backed securities, structured notes and convertible (exchangeable) corporate bonds and offshore structured products as defined in the Regulations Governing Offshore Structured Products.The term "structured product" as used in these Regulations shall mean a combination transaction of a fixed-income product or gold and a derivative product sold by a bank to a customer as a counterparty to the transaction.The term "complex high-risk product" as used in these Regulations shall mean a financial derivative product that has more than three settlement or price fixing periods and contains an embedded shortoption, but excluding:1.Structured products referred to in the preceding paragraph;2.Swap contracts;3.A series of plain vanilla options or foreign exchange transactions signed under one contract, according to which thecustomermay cancel a specific number of the transactions at any time; and4.Other types of products as approved by the competent authority.The term "written" or "in writing" as used in these Regulations may be made in the form of electronic documents in accordance with the Electronic Signatures Act.
中文原文 銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法第2條
本辦法所稱衍生性金融商品係指其價值由利率、匯率、股權、指數、商品、信用事件或其他利益及其組合等所衍生之交易契約及第二項所稱之結構型商品，不含資產證券化商品、結構型債券、可轉（交）換公司債等具有衍生性金融商品性質之國內外有價證券及「境外結構型商品管理規則」所稱之境外結構型商品。
本辦法所稱結構型商品，係指銀行以交易相對人身分與客戶承作之結合固定收益商品或黃金與衍生性金融商品之組合式交易。
本辦法所稱複雜性高風險商品，係指具有結算或比價期數超過三期且隱含賣出選擇權特性之衍生性金融商品，但不包括：
一、前項所稱結構型商品。
二、交換契約（Swap）。
三、多筆交易一次簽約，客戶可隨時就其中之特定筆數交易辦理解約之一系列陽春型選擇權（Plainvanillaoption）或遠期外匯。
四、其他經主管機關核定之商品類型。
本辦法所稱書面，依電子簽章法之規定，得以電子文件為之。
本辦法所稱結構型商品，係指銀行以交易相對人身分與客戶承作之結合固定收益商品或黃金與衍生性金融商品之組合式交易。
本辦法所稱複雜性高風險商品，係指具有結算或比價期數超過三期且隱含賣出選擇權特性之衍生性金融商品，但不包括：
一、前項所稱結構型商品。
二、交換契約（Swap）。
三、多筆交易一次簽約，客戶可隨時就其中之特定筆數交易辦理解約之一系列陽春型選擇權（Plainvanillaoption）或遠期外匯。
四、其他經主管機關核定之商品類型。
本辦法所稱書面，依電子簽章法之規定，得以電子文件為之。