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2.Where a offshore foreign institutional investorapplying for registration in accordance with Article 10 of the Regulations Governing Investment in Securities by Overseas Chinese and Foreign Nationals (Overseas Chinese and Foreign Nationals Investment Regulations) or having obtained the approval of the Competent Authority or Taiwan Stock Exchange Corporation (TWSE) for investing in domestic securitiesdesignates a bank or securities firm approved by the Competent Authority as its custodian institutionin accordance with Article 17 of the Overseas Chinese and Foreign Nationals Investment Regulations to handle related matters such as custodianship of funds and certificates relating to securities investments, confirmation of trades, transaction settlement, and reporting of information, these Guidelines are applicable to such investorwhen it designates two or more custodian institutions.
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