Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 11
When a foreign issuer domestically offers and issues securities denominated in a foreign currency, the collection of the proceeds, payment of interest and repayment of the principal amount, and repayment of the funds upon occurrence of the events set forth in paragraph 4 of Article 9 hereof shall be handled by transferring funds through foreign currency accounts opened at designated banks.
中文原文 外國發行人募集與發行有價證券處理準則第11條
外國發行人於國內募集與發行以外幣計價之有價證券者，其募集款項之收取、付息還本，及有第九條第四項規定情形時之價款返還，應經由指定銀行以外匯存款帳戶劃撥轉帳方式辦理。