Regulations Governing Banks Conducting Financial Products and Services for High-Asset Customers Article 6
Banks that conduct the business shall abide by the following regulations:1. The bank shall establish an appropriate product suitability policy which shall at least include the KYC procedures, overall customer investment portfolio suitability, and high-risk concentration management.2. Products evaluated as high-risk products must be provided with a risk disclosure statement to fully explain and disclose the product's conditions and risks. The bank may only proceed with transactions after the customer fully understands its investment risks and signs the risk disclosure statement.3. The bank shall establish review standards of the product review panel for the launch of products, review procedures, and monitoring and control mechanisms, and submit them to the board of directors for approval. The monitoring and control mechanisms shall include risk identification, assessment, monitoring and control operations, and products that involve investment disputes.4. Where the bank applies to conduct consulting services specified in Paragraph 1, Subparagraph 8 of the preceding article, if the bank cooperates with external institutions, it must explain the necessity, legality, process flow, internal controls, and operating procedures. Where the bank outsources its operations to a third party, it shall be processed in accordance with the Regulations Governing Internal Operating Systems and Procedures for the Outsourcing of Financial Institution Operation.5. Where the bank provides offshore structured products specified in Paragraph 1, Subparagraph 2 and Subparagraph 5 of the preceding article or works with an offshore entity to introduce offshore structured products to high-asset customers, it must agree or enter an agreement provided in writing with the offshore entity or its domestic agent and confirm the following items:(1) For the outstanding financial product, the offshore entity or its domestic agent shall provide product information and marketing documents in English and it must also provide related information of the financial product such as the important product characteristics, risk ratings, and product reference price in Chinese to investors who request such information.(2) In the event of an investment dispute involving the offshore entity who bears the responsibility shall be held responsible for the liabilities. The domestic agent shall assist the bank in processing the dispute and serve as the agent of service for the delivery of litigation and other documents regarding the investment dispute.(3) Where the offshore financial product causes material impact on investor interests, the offshore entity shall propose a solution for processing the issue and report it to the bank within three days of the occurrence of the fact. The bank shall then forward the information to the high-asset customers.6. The regulations on reporting in Article 10 of the Regulations Governing Offshore Structured Products apply mutatis mutandis to domestic banks or securities firms that serve as the domestic agents of offshore structured products specified in Paragraph 1, Subparagraph 5 of the preceding article.7. Banks conducting the business specified in the preceding article or the design and combination of the linked underlying of financial products may not engage in mergers, illegal transactions, or embellishment or manipulation of financial statements for itself or in cooperation with customers. They shall also prevent conflicts of interest and insider trading in accordance with laws and internal regulations.8. Banks that process financial product transaction documents, transaction instructions, and transaction confirmation sent by high-asset customers through electronic or communication equipment (hereinafter referred to as digital financial services) must establish identity verification mechanisms, transaction content and authorization verification procedures, security control and management, and mal practice prevention procedures in accordance with related security control and management regulations established by the FSC, Central Bank, and the Bankers Association of the Republic of China.9. Bank shall establish enhanced internal controls, risk management, and code of conduct management mechanisms for conducting the business, which shall at least include the following items:(1) Capabilities standards and training required for personnel that conduct the business.(2) Criteria for accepting customers, KYC procedures, review procedures, and suitability management policies.(3) Customer relationship management including marketing control and methods for the bank to manage customer assets, principles and transaction authorization procedures for providing investment recommendations, disclosure of fees, routine and ad hoc reports, and complaint policies and channels.(4) The risk control and management mechanisms for customers’ overall investment positions and overall asset allocation. The bank shall review the gains or loss of high-asset customers' investment positions and asset allocation status and remind customers of the risks of over-concentrated investment positions.(5) Policies for ensuring professional and ethical business operations and preventing conflicts of interest.(6) Internal controls, security control and management, and malpractice prevention measures for digital financial services.(7) Money laundering and terrorism financing risk assessment of the business and corresponding risk management measures.(8) Control of fraud risks.(9) Principles of treating customers fairly.(10) Independent reporting, assessment, and response measures for compliance tests and risk alerts.
中文原文 銀行辦理高資產客戶適用之金融商品及服務管理辦法第6條
銀行辦理本業務，應遵守下列規定：
一、應建立適當之商品適合度制度，至少包括瞭解客戶程序、客戶整體投資組合適配性及高風險集中度之控管。
二、商品評估屬高風險之商品應另交付風險預告書，充分說明及揭露商品條件及風險，經客戶明瞭承擔投資風險並簽署後，始得辦理交易。
三、應建立商品審查小組審查商品上架之標準、審查程序及監控機制提報董事會通過。
監控機制應包括執行風險辨識、衡量、監控作業及商品涉及投資爭議之情形。
四、申請辦理前條第一項第八款之顧問諮詢服務，如與外部機構合作事項，應說明必要性、適法性、作業流程、內部控制及作業程序。
屬作業委託他人處理事項者，應依金融機構作業委託他人處理內部作業制度及程序辦法辦理。
五、銀行提供前條第一項第二款、第五款之境外結構型商品或與境外機構合作引進境外金融商品予高資產客戶，應與該境外機構或其境內代理人以約定或書面確認下列事項：
（一）於金融商品存續期間，除以英文提供商品資訊及行銷文件外，應另以中文提供重要商品特性、風險屬性及商品參考價格資料等金融商品相關資訊予中文需求投資人。
（二）發生投資爭議涉及該境外機構者，如有該境外機構應負之責任應由其負責任。
國內之代理人應協助銀行處理並擔任投資爭議事件之訴訟及其他文件之送達代收人。
（三）境外金融商品如發生重大影響投資人權益之事件者，應提出處理方案，並應於事實發生日起三日內通報銀行轉知高資產客戶。
六、擔任前條第一項第五款境外結構型商品之境內代理人之本國銀行或證券商準用境外結構型商品管理規則第十條申報規定。
七、銀行辦理前條業務或對金融商品連結標的之設計及組合，不得有為自身或配合客戶進行併購或不法交易、粉飾或操縱財務報表之行為，並應依法規及內部規範防範利益衝突及內線交易行為。
八、銀行受理高資產客戶以電子或通訊設備辦理傳送金融商品交易文件、交易指示、交易確認等事項（以下簡稱數位金融服務）應符合本會、中央銀行及中華民國銀行商業同業公會全國聯合會所訂相關安全控管規定及內部控制原則建立身分確認機制、交易內容及授權確認程序、安全控管及防弊措施。
九、訂定辦理本業務所強化之內部控制、風險控管及行為規範管理機制，至少應包括下列事項：
（一）辦理本業務人員應具備之能力標準及訓練。
（二）接受客戶標準、瞭解客戶程序及覆審程序、適合度管理政策。
（三）客戶關係管理，包括行銷控制、銀行為客戶管理資產之方法、提供投資建議時所應遵守之原則與交易授權程序、費用揭露、定期及不定期報告及申訴政策及管道。
（四）客戶整體投資部位及總資產配置之風險控管機制，銀行須至少每年檢視高資產客戶之投資部位盈虧及資產配置狀況，並提醒客戶過度集中之投資部位。
（五）確保專業及道德行事及防範利益衝突之政策。
（六）數位金融服務之內部控制、安全控管及防弊措施。
（七）本業務之洗錢及資恐風險評估以及相應之風險管理措施。
（八）詐欺風險控制。
（九）公平待客原則。
（十）法令遵循測試及風險警訊之獨立通報、評估及處理因應機制。
一、應建立適當之商品適合度制度，至少包括瞭解客戶程序、客戶整體投資組合適配性及高風險集中度之控管。
二、商品評估屬高風險之商品應另交付風險預告書，充分說明及揭露商品條件及風險，經客戶明瞭承擔投資風險並簽署後，始得辦理交易。
三、應建立商品審查小組審查商品上架之標準、審查程序及監控機制提報董事會通過。
監控機制應包括執行風險辨識、衡量、監控作業及商品涉及投資爭議之情形。
四、申請辦理前條第一項第八款之顧問諮詢服務，如與外部機構合作事項，應說明必要性、適法性、作業流程、內部控制及作業程序。
屬作業委託他人處理事項者，應依金融機構作業委託他人處理內部作業制度及程序辦法辦理。
五、銀行提供前條第一項第二款、第五款之境外結構型商品或與境外機構合作引進境外金融商品予高資產客戶，應與該境外機構或其境內代理人以約定或書面確認下列事項：
（一）於金融商品存續期間，除以英文提供商品資訊及行銷文件外，應另以中文提供重要商品特性、風險屬性及商品參考價格資料等金融商品相關資訊予中文需求投資人。
（二）發生投資爭議涉及該境外機構者，如有該境外機構應負之責任應由其負責任。
國內之代理人應協助銀行處理並擔任投資爭議事件之訴訟及其他文件之送達代收人。
（三）境外金融商品如發生重大影響投資人權益之事件者，應提出處理方案，並應於事實發生日起三日內通報銀行轉知高資產客戶。
六、擔任前條第一項第五款境外結構型商品之境內代理人之本國銀行或證券商準用境外結構型商品管理規則第十條申報規定。
七、銀行辦理前條業務或對金融商品連結標的之設計及組合，不得有為自身或配合客戶進行併購或不法交易、粉飾或操縱財務報表之行為，並應依法規及內部規範防範利益衝突及內線交易行為。
八、銀行受理高資產客戶以電子或通訊設備辦理傳送金融商品交易文件、交易指示、交易確認等事項（以下簡稱數位金融服務）應符合本會、中央銀行及中華民國銀行商業同業公會全國聯合會所訂相關安全控管規定及內部控制原則建立身分確認機制、交易內容及授權確認程序、安全控管及防弊措施。
九、訂定辦理本業務所強化之內部控制、風險控管及行為規範管理機制，至少應包括下列事項：
（一）辦理本業務人員應具備之能力標準及訓練。
（二）接受客戶標準、瞭解客戶程序及覆審程序、適合度管理政策。
（三）客戶關係管理，包括行銷控制、銀行為客戶管理資產之方法、提供投資建議時所應遵守之原則與交易授權程序、費用揭露、定期及不定期報告及申訴政策及管道。
（四）客戶整體投資部位及總資產配置之風險控管機制，銀行須至少每年檢視高資產客戶之投資部位盈虧及資產配置狀況，並提醒客戶過度集中之投資部位。
（五）確保專業及道德行事及防範利益衝突之政策。
（六）數位金融服務之內部控制、安全控管及防弊措施。
（七）本業務之洗錢及資恐風險評估以及相應之風險管理措施。
（八）詐欺風險控制。
（九）公平待客原則。
（十）法令遵循測試及風險警訊之獨立通報、評估及處理因應機制。