Regulations Governing Foreign Exchange Business of Securities Enterprises Article 37
When a securities enterprise acting as a master agent for an offshore fund institution sells the funds or mandates its sub-distributors to handle the offering and sale of the offshore funds, the related receipt/payment shall be handled according to the following rules:1.When the investor pays and receives funds directly to and from an offshore account designated by the offshore fund institution, the related receipt/payment for purchase and redemption between the investor and the offshore fund institution shall be made in foreign currency.2.When the investor purchases the offshore fund through the account opened by the master agent at a domestic bank in the name of the offshore fund institution, or a bank account designated by the centralized securities depository enterprise, or a non-discretionary money trust managed by a trust enterprise, or accepting orders to trade foreign securities by a securities enterprise, the following applies:(1)When the purchase is paid in NTD, relevant receipt/payment shall be made in NTD.(2)When the purchase is paid in foreign currency, relevant receipt/payment shall be made in foreign currency.(3)Upon receiving purchase payments and redemption proceeds that involve exchange settlement against NTD, the securities enterprise shall carry out exchange settlement promptly and remit the payments out to the offshore fund institution or remit the proceeds into the account designated by the investor.3.When an investor purchases an offshore fund with foreign currency, and then switches into another offshore fund with a different currency, the investor may be paid with the fund with denominated currency at the time of redemption.
中文原文 證券業辦理外匯業務管理辦法第37條
證券業辦理境外基金總代理業務，自行或委託銷售機構銷售境外基金之款項收付，應依下列規定辦理：
一、投資人自行向境外基金機構於境外指定之帳戶辦理款項之收付：申購、買回時，投資人與境外基金機構有關款項收付，均應以外幣為之。
二、投資人經由總代理人以境外基金機構名義於國內銀行設置基金專戶，或經由證券集中保管事業指定之銀行專戶辦理款項收付，或經由信託業辦理特定金錢信託，或證券業受託買賣外國有價證券方式申購境外基金者：
（一）以新臺幣申購者：相關款項之收付，應以新臺幣為之。
（二）以外幣申購者：相關款項之收付，應以外幣為之。
（三）業者於收到申購、買回款項時，其涉及新臺幣結匯事宜，應立即辦理，並分別匯出境外基金機構或匯入投資人指定帳戶。
三、投資人以外幣申購者，經轉換為不同幣別之境外基金後，買回時得以該基金計價幣別支付。
一、投資人自行向境外基金機構於境外指定之帳戶辦理款項之收付：申購、買回時，投資人與境外基金機構有關款項收付，均應以外幣為之。
二、投資人經由總代理人以境外基金機構名義於國內銀行設置基金專戶，或經由證券集中保管事業指定之銀行專戶辦理款項收付，或經由信託業辦理特定金錢信託，或證券業受託買賣外國有價證券方式申購境外基金者：
（一）以新臺幣申購者：相關款項之收付，應以新臺幣為之。
（二）以外幣申購者：相關款項之收付，應以外幣為之。
（三）業者於收到申購、買回款項時，其涉及新臺幣結匯事宜，應立即辦理，並分別匯出境外基金機構或匯入投資人指定帳戶。
三、投資人以外幣申購者，經轉換為不同幣別之境外基金後，買回時得以該基金計價幣別支付。