金融監督管理委員會民國109年11月2日金管證券字第1090359321號

依「境外結構型商品管理規則」第17條第1項第1款及第18條第1項第1款規定，為於中華民國境內對專業投資人及非專業投資人從事受託投資、受託買賣或為投資型保單之標的之境外結構型商品，其發行機構或保證機構之長期債務信用評等或境外結構型商品之發行評等，應符合所規定信用評等機構評等達一定等級以上，自即日生效

FINANCIAL SUPERVISORY COMMISSION Order is hereby given, for the stipulation pursuant to Subparagraph 1 of Paragraph 1 of Article 17 and Subparagraph 1 of Paragraph 1 of Article 18 of "Regulations Governing Offshore Structured Products", which stipulates that the long-term credit rating for the issuing institution or guarantor of an offshore structured product which can be offered to professional or non-professional investors for trust investment, brokerage trade or linking to an investment-linked insurance product in the R.O.C. or the issue rating of the offshore structured product shall meet a certain level or above given by a credit rating institution approved or recognized by the FSC (stipulation becomes effective from 2nd, November 2020)