Enforcement Rules of the Act Governing Relations with Hong Kong and Macau Article 31
The Financial Supervisory Commission’s permission for financial and insurance institutions in the Taiwan Area to establish branch institutions or subsidiaries in Hong Kong or Macau shall be conditioned upon the restriction against participating in businesses or activities that are inconsistent with the government’s Mainland policies.The Financial Supervisory Commission may cancel or revoke such permission when the condition for the permission of establishment of branches or subsidiary described in the preceding paragraph is violated.
中文原文 香港澳門關係條例施行細則第31條
金融監督管理委員會於許可臺灣地區金融保險機構在香港或澳門設立分支機構或子公司時，其許可應附有限制從事與政府大陸政策不符之業務或活動之條件。
違反前項許可設立之條件者，金融監督管理委員會得撤銷或廢止其許可。
違反前項許可設立之條件者，金融監督管理委員會得撤銷或廢止其許可。