金管會於2024年10月1日發布函釋，增加「外國虛擬資產ETF」為證券商受託買賣外國有價證券之標的，惟委託人以專業投資人為限。
承上，中華民國證券商同業公會於同日併同修正該公會「證券商受託買賣外國有價證券管理辦法」，新增第6條之3暨相關內部控制制度之規定，除明訂專業投資人之範圍外，並要求建立適當之虛擬資產ETF商品適合度制度、初次買進該等商品之風險預告書、商品資訊提供義務、以及內部定期教育訓練義務等要求。
報告人：劉孟哲律師／邱廷諭
On 1 October 2024, the FSC issued a ruling to include "foreign virtual asset ETFs" as one of the permissible financial products under consigned trading of securities firms, provided that the qualified investors are limited to professional investors only.
Based on the above, the Taiwan Securities Association also added Article 6-3 of the "Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities"(Regulations) and related internal control systems. In addition to clearly defining the scope of professional investors, the Regulations also request to establish an appropriate product suitability system for virtual asset ETFs, a risk disclosure statement for initial purchases of such products, and impose an obligation to provide product information, as well as regular internal education and training, among other requirements.
Reported by: Jeffrey Liu / Eva Chiu
惇安法令雙週刊 第 450 期