Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 29
A bank shall undertake the following evaluations when providing structured product transaction services to customers other than professional institutional investors and high net worth corporate investors:1. A bank should evaluate the customer's attributes and verify whether the customer is a professional or retail customer. For retail customers, the bank should make an overall evaluation of the customer's risk tolerance level based on their age, knowledge, investment experience, financial condition, trading purpose, and understanding of the product, and classify retail customers into at least three risk categories, and ask such customer to confirm the assessment by affixing his/her signature or seal on file or in another manner agreed by the parties; the same confirmation process applies when there is any change to a customer's information or risk tolerance level.2. A bank shall evaluate the attributes of a product and retain a written record for future reference. The evaluation undertaken shall cover at least the following particulars:(1)Evaluation and confirmation of the legality of the structured product, the reasonableness of investment assumptions and risk-return profile, the appropriateness of transaction and any presence of conflict of interest;(2)Overall evaluation of the features of the structured product, risk and probability of loss on principal, liquidity, structural complexity and tenor of the product, and confirmation of the risk level of the structured product; there should be at least three risk levels for structured products;(3)Evaluation and confirmation of the information and marketing materials on the structured product to be provided to customers, and the accuracy and adequacy of information disclosure; and(4)Confirmation of whether the investment in the structured product is limited to professional customers.A bank shall not have the same person who processes the evaluation of customer’s attributes as required in the subparagraph 1 of the preceding paragraph to recommend any structured product to the customer. As to the initial customer attribute evaluation process of an individual customer, the bank shall save the process record by audio- or video-recording or using electronic equipment.
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29條
銀行向專業機構投資人及高淨值投資法人以外客戶提供結構型商品交易服務，應進行下列評估：
一、銀行應進行客戶屬性評估，確認客戶屬專業客戶或一般客戶；並就一般客戶之年齡、知識、投資經驗、財產狀況、交易目的及商品理解等要素，綜合評估其風險承受程度，且至少區分為三個等級。
二、銀行應進行商品屬性評估並留存書面資料以供查證，相關評估至少應包含下列事項：
（一）評估及確認該結構型商品之合法性、投資假設及其風險報酬之合理性、交易之適當性及有無利益衝突之情事。
（二）就結構型商品特性、本金虧損之風險與機率、流動性、商品結構複雜度、商品年期等要素，綜合評估及確認該金融商品之商品風險程度，且至少區分為三個等級。
（三）評估及確認提供予客戶之商品資訊及行銷文件，揭露之正確性及充分性。
（四）確認該結構型商品是否限由專業客戶投資。
銀行依前項第一款規定對客戶所辦理之客戶屬性評估作業，辦理評估之人員與向客戶推介結構型商品之人員不得為同一人。
對於自然人客戶辦理之首次客戶屬性評估作業，應以錄音或錄影方式保留紀錄或以電子設備留存相關作業過程之軌跡。
一、銀行應進行客戶屬性評估，確認客戶屬專業客戶或一般客戶；並就一般客戶之年齡、知識、投資經驗、財產狀況、交易目的及商品理解等要素，綜合評估其風險承受程度，且至少區分為三個等級。
二、銀行應進行商品屬性評估並留存書面資料以供查證，相關評估至少應包含下列事項：
（一）評估及確認該結構型商品之合法性、投資假設及其風險報酬之合理性、交易之適當性及有無利益衝突之情事。
（二）就結構型商品特性、本金虧損之風險與機率、流動性、商品結構複雜度、商品年期等要素，綜合評估及確認該金融商品之商品風險程度，且至少區分為三個等級。
（三）評估及確認提供予客戶之商品資訊及行銷文件，揭露之正確性及充分性。
（四）確認該結構型商品是否限由專業客戶投資。
銀行依前項第一款規定對客戶所辦理之客戶屬性評估作業，辦理評估之人員與向客戶推介結構型商品之人員不得為同一人。
對於自然人客戶辦理之首次客戶屬性評估作業，應以錄音或錄影方式保留紀錄或以電子設備留存相關作業過程之軌跡。