Regulations Governing Foreign Exchange Business of Securities Enterprises Article 31
When a securities enterprise intends to act as a participating dealer for an offshore exchange traded fund (hereinafter referred to as “ETF”) to process (on a brokerage basis) or engage in (on a proprietary basis) purchase or redemption of an offshore ETF in Taiwan (hereinafter referred to as “offshore ETF participating dealer business), the securities enterprise shall apply to the Bank for approval or report to the Bank for record by submitting the following documents before commencing the business:1.When acting as a participating dealer of an offshore ETF for the first time, the securities enterprise shall apply to the Bank for approval by submitting documents provided in Article 7 herein, and in addition, documents evidencing approval from or completing effective registration with the FSC for the ETF and a business plan (including business profile, operating process, receipt/payment procedure, and hedging arrangements).2.When the securities enterprise subsequently intends to act as a participating dealer for another offshore ETF, it only needs to report to the Bank for record before commencement by submitting documents evidencing approval from or completing effective registration with the FSC for that ETF.
中文原文 證券業辦理外匯業務管理辦法第31條
證券業擔任境外指數股票型基金（以下簡稱ETF）之參與證券商，於國內受理（經紀）或從事（自營）申購或買回境外ETF業務（以下簡稱境外ETF參與證券商業務），應於開辦前檢附下列書件，向本行申請許可或函報備查：
一、首次擔任境外ETF之參與證券商，應備文檢附第七條之書件、金管會核准或申報生效該檔境外ETF文件及營業計畫書（包括業務簡介、作業流程、款項收付程序及避險交易），向本行申請許可。
二、嗣後擔任他檔境外ETF之參與證券商，僅須於開辦前備文檢附金管會核准或申報生效該檔ETF文件，函報本行備查。
一、首次擔任境外ETF之參與證券商，應備文檢附第七條之書件、金管會核准或申報生效該檔境外ETF文件及營業計畫書（包括業務簡介、作業流程、款項收付程序及避險交易），向本行申請許可。
二、嗣後擔任他檔境外ETF之參與證券商，僅須於開辦前備文檢附金管會核准或申報生效該檔ETF文件，函報本行備查。