Regulations Governing Offshore Securities Branches Article 2
If an offshore securities branch has any of the following circumstances, it shall report the matter to the Financial Supervisory Commission (FSC) and notify the Central Bank of the Republic of China (Taiwan) (CBC):1. Commencement of business.2. Material change in business plan.3. Occurrence of, or foreseeable, material loss.4. Occurrence of material litigation.5. Any violation of the Act or of any order issued by the competent authority pursuant to the Act.The matters set forth in subparagraphs 1 and 2 of the preceding paragraph shall be reported before the fact; the matters set forth in subparagraphs 3 to 5 shall be reported within 5 business days from the day the matter is known or the event occurs.The term "business day," as used in these Regulations, means a trading day on the domestic securities markets.
中文原文 國際證券業務分公司管理辦法第2條
國際證券業務分公司有下列情事之一者，應向金融監督管理委員會（以下簡稱金管會）申報，並副知中央銀行：
一、開業。
二、變更重大營業計畫。
三、發生或可預見重大虧損情事。
四、發生重大訴訟案件。
五、發生違反本條例或主管機關依本條例所發布命令之情事。
前項第一款及第二款事項，應事先申報；第三款至第五款事項，應於知悉或事實發生之日起五個營業日內申報。
本辦法所稱營業日係指國內證券市場交易日。
一、開業。
二、變更重大營業計畫。
三、發生或可預見重大虧損情事。
四、發生重大訴訟案件。
五、發生違反本條例或主管機關依本條例所發布命令之情事。
前項第一款及第二款事項，應事先申報；第三款至第五款事項，應於知悉或事實發生之日起五個營業日內申報。
本辦法所稱營業日係指國內證券市場交易日。