Regulations Governing Offshore Securities Branches Article 6
An outward remittance of earnings of an offshore securities branch of a foreign securities firm may be done only after the offshore securities branch's reported earnings, audited and attested by CPAs, have been included in the calculation of the total earnings of all other branches within the ROC of the foreign securities firm and filed with the FSC.
中文原文 國際證券業務分公司管理辦法第6條
外國證券商國際證券業務分公司盈餘之匯出，於經會計師查核簽證之帳列盈餘併入該外國證券商在我國分公司盈餘，向金管會申報後始得匯出。