Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 41
An Institutional Investor that engages in futures trading shall do so using foreign currencies, and may not convert them into NT Dollars except for any of the following uses:1. To pay the profit-loss difference upon settlement at maturity or at the closing out of a position before maturity.2. To pay futures commission merchant handling fees and taxes.3. For use as set forth in subparagraph 2 of the preceding Article.To make payments for the purposes under subparagraphs 1 and 2 of the preceding paragraph, an Institutional Investor may have funds converted into NT Dollars in advance by the futures commission merchant designated by its agent, provided that the NT Dollar balance on a trader-by-trader basis may not exceed the ceiling amount set by the Competent Authority.The NT Dollar balance of the Institutional Investor's cumulative NT Dollar realized gains from futures trading plus the NT Dollar ceiling amount of the preceding paragraph, on a trader-by-trader basis, may not exceed the ceiling amount set by the Competent Authority.When the NT Dollar balance of the preceding paragraph exceeds the ceiling amount set by the Competent Authority, the Institutional Investor shall within five business days have the excess converted into foreign currencies by the futures commission merchant designated by its agent. After such conversion, the NT Dollar balance may not exceed the ceiling amount specified by the Competent Authority.Use of the NT Dollar balance in paragraph 3 is limited to:1. Margins and premiums required to be paid for trades.2. Payment of the profit-loss difference upon settlement at maturity or at the closing out of a position before maturity.3. Payment of futures commission merchant handling fees and taxes.Except for the use set forth in paragraph 1, subparagraph 3 for which the agent makes the application, an application for exchange settlement pursuant to paragraph 1, 2, or 4 shall be made by the futures commission merchant pursuant to applicable foreign exchange laws and regulations.The Competent Authority shall consult with and obtain the consent of the competent authority for foreign exchange business before adopting the ceiling amounts for the NT Dollar balances referred to in paragraphs 2 to 4.
中文原文 大陸地區投資人來臺從事證券投資及期貨交易管理辦法第41條
機構投資人從事期貨交易應以外幣為之，除有下列用途之一者外，不得結售為新臺幣：
一、支付到期結算及到期前平倉之損益差額。
二、支付期貨商之手續費及稅捐。
三、前條第二款之用途。
機構投資人為支付前項第一款及第二款用途，得預先由代理人指定期貨商結售為新臺幣。
但每一個別交易人之新臺幣餘額不得逾主管機關所定限額。
機構投資人因從事期貨交易累計新臺幣已實現盈餘加計前項限額後之新臺幣餘額，每一個別交易人不得逾主管機關所定限額。
前項新臺幣餘額逾主管機關所定限額時，機構投資人應於五個營業日內，由代理人指定期貨商結購為外幣，結購後新臺幣餘額不得逾主管機關所定限額。
第三項新臺幣餘額之用途，以下列各款為限：
一、交易必須支付之保證金及權利金。
二、支付到期結算及到期前平倉之損益差額。
三、支付期貨商之手續費及稅捐。
依第一項、第二項及第四項規定申請結匯，除第一項第三款之用途由代理人申請外，由期貨商依外匯相關法令規定辦理。
第二項至第四項所定新臺幣餘額之限額，主管機關於訂定前應先會商外匯業務主管機關同意。
一、支付到期結算及到期前平倉之損益差額。
二、支付期貨商之手續費及稅捐。
三、前條第二款之用途。
機構投資人為支付前項第一款及第二款用途，得預先由代理人指定期貨商結售為新臺幣。
但每一個別交易人之新臺幣餘額不得逾主管機關所定限額。
機構投資人因從事期貨交易累計新臺幣已實現盈餘加計前項限額後之新臺幣餘額，每一個別交易人不得逾主管機關所定限額。
前項新臺幣餘額逾主管機關所定限額時，機構投資人應於五個營業日內，由代理人指定期貨商結購為外幣，結購後新臺幣餘額不得逾主管機關所定限額。
第三項新臺幣餘額之用途，以下列各款為限：
一、交易必須支付之保證金及權利金。
二、支付到期結算及到期前平倉之損益差額。
三、支付期貨商之手續費及稅捐。
依第一項、第二項及第四項規定申請結匯，除第一項第三款之用途由代理人申請外，由期貨商依外匯相關法令規定辦理。
第二項至第四項所定新臺幣餘額之限額，主管機關於訂定前應先會商外匯業務主管機關同意。