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Article 49
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The methods and period for retention of confirmation statements or reconciliation statements and other relevant documents in connection with the purchase, redemption, or switch of offshore funds shall be handled in accordance with the Business Accounting Act and relevant regulations.
If an investor’s application is not made in writing, the relevant operational systems shall have the function of clearly recording the date and time the application is accepted, and maintain an audit trail for at least 2 months.
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