Regulations Governing Offshore Securities Branches Article 9-1
An offshore securities branch shall conduct the account custody business under Article 22-4, paragraph 1, subparagraph 5 of the Act in accordance with the following rules:1. When an offshore securities branch conducts account custody business for customers, if the prospective customer is an onshore professional investor, it shall, under the name of the securities firm, open a segregated foreign exchange deposit account for depositing the customer's funds at a designated foreign exchange bank; if the prospective customer is an offshore individual, juristic person, government agency, or financial institution, it shall, under the name of the securities firm, open a segregated foreign exchange deposit account for depositing the customer's funds at an offshore banking branch or foreign custodian institution.2. Withdrawal of cash from the foreign exchange deposit account for depositing the customer's funds is prohibited. Except for the purpose of making required payments or utilizing assets on behalf of the customer as authorized by the customer in connection with the offshore securities business, transfers of funds to and from the account are limited to bank accounts opened under the customer's own name. The offshore securities branch may not utilize any funds or assets under the preceding subparagraph.3. To facilitate the compilation of statistics on foreign exchange receipts and disbursements or transactions, the offshore securities branch conducting account custody business shall also carry out information reporting in accordance with the rules of the Central Bank.Pursuant to Article 37 of the Securities Investor and Futures Trader Protection Act, the assets in the segregated customer account under the preceding paragraph shall be kept separate and independent from the offshore securities branch's own assets.A creditor seeking payment of debt owed by the offshore securities branch or its head office with respect to its own assets may not seek to attach or to exercise other rights against a segregated customer account under paragraph 1 or against assets obtained as a result of orders accepted from customers in the course of business.The foreign custodian institution referred to in paragraph 1, subparagraph 1 shall meet one of the following conditions:1. The custodian institution or its controlling or subordinate institution has established within the territory of the ROC a branch or subsidiary of a securities firm or bank.2. If the custodian institution and its controlling or subordinate institution have not established within the territory of the ROC a branch or subsidiary of a securities firm or bank, the custodian institution shall be a financial institution meeting any one of the following credit rating standards:A. Rated by Standard & Poor's Ratings Services with a long-term credit rating of BBB- or above and short-term credit rating of A-3 or above.B. Rated by Moody's Investors Service, Inc. with a long-term credit rating of Baa3 or above and short-term credit rating of P-3 or above.C. Rated by Fitch Ratings Ltd. with a long-term credit rating of BBB- or above and short-term credit rating of F3 or above.D. Rated by Taiwan Ratings Corporation with a long-term credit rating of twBBB- or above and short-term credit rating of twA-3 or above.E. Rated by Fitch Australia Pty Ltd, Taiwan Branch with a long-term credit rating of BBB-(twn) or above and short-term credit rating of F3(twn) or above.
中文原文 國際證券業務分公司管理辦法第9-1條
國際證券業務分公司辦理本條例第二十二條之四第一項第五款所定帳戶保管業務，應依下列規定辦理：
一、國際證券業務分公司辦理客戶委託帳戶保管業務，其客戶對象屬境內專業投資人者，應以證券商名義於外匯指定銀行開設存放客戶款項之外匯存款專戶；其客戶對象屬中華民國境外之個人、法人、政府機關或金融機構者，應以證券商名義於國際金融業務分行或外國保管機構開設存放客戶款項之外匯存款專戶。
二、存放客戶款項之外匯存款專戶，不得提領現金；其資金之移轉，除依客戶委託為其辦理國際證券業務應支付款項或運用資產外，以客戶本人名義開立銀行帳戶間移轉為限，國際證券業務分公司不得動用前款款項或資產。
三、為利外匯收支或交易統計，國際證券業務分公司辦理帳戶保管業務，應另依中央銀行規定辦理資料申報。
前項客戶專戶資產，依證券投資人及期貨交易人保護法第三十七條規定，與其自有財產，應分別獨立。
國際證券業務分公司及其總公司就其自有財產所負債務，其債權人不得對第一項專戶款項及因業務接受客戶委託所取得之資產請求扣押或行使其他權利。
第一項第一款所稱外國保管機構，應符合下列條件之一：
一、該機構或其控制或從屬機構在中華民國境內已設有證券商或銀行之分公司或子公司者。
二、該機構及其控制或從屬機構未在中華民國境內設有證券商或銀行之分公司或子公司者，該保管機構應為符合下列任一信用評等標準之金融機構：
（一）經Standard&Poor'sRatingsServices評定，長期債務信用評等達BBB-級以上，短期債務信用評等達A-3級以上。
（二）經Moody'sInvestorsService,Inc評定，長期債務信用評等達Baa3級以上，短期債務信用評等達P-3級以上。
（三）經FitchRatingsLtd.評定，長期債務信用評等達BBB-級以上，短期債務信用評等達F3級以上。
（四）經中華信用評等股份有限公司評定，長期債務信用評等達twBBB-級以上，短期債務信用評等達twA-3級以上。
（五）經澳商惠譽國際信用評等股份有限公司臺灣分公司評定，長期債務信用評等達BBB-（twn）級以上，短期債務信用評等達F3（twn）級以上。
一、國際證券業務分公司辦理客戶委託帳戶保管業務，其客戶對象屬境內專業投資人者，應以證券商名義於外匯指定銀行開設存放客戶款項之外匯存款專戶；其客戶對象屬中華民國境外之個人、法人、政府機關或金融機構者，應以證券商名義於國際金融業務分行或外國保管機構開設存放客戶款項之外匯存款專戶。
二、存放客戶款項之外匯存款專戶，不得提領現金；其資金之移轉，除依客戶委託為其辦理國際證券業務應支付款項或運用資產外，以客戶本人名義開立銀行帳戶間移轉為限，國際證券業務分公司不得動用前款款項或資產。
三、為利外匯收支或交易統計，國際證券業務分公司辦理帳戶保管業務，應另依中央銀行規定辦理資料申報。
前項客戶專戶資產，依證券投資人及期貨交易人保護法第三十七條規定，與其自有財產，應分別獨立。
國際證券業務分公司及其總公司就其自有財產所負債務，其債權人不得對第一項專戶款項及因業務接受客戶委託所取得之資產請求扣押或行使其他權利。
第一項第一款所稱外國保管機構，應符合下列條件之一：
一、該機構或其控制或從屬機構在中華民國境內已設有證券商或銀行之分公司或子公司者。
二、該機構及其控制或從屬機構未在中華民國境內設有證券商或銀行之分公司或子公司者，該保管機構應為符合下列任一信用評等標準之金融機構：
（一）經Standard&Poor'sRatingsServices評定，長期債務信用評等達BBB-級以上，短期債務信用評等達A-3級以上。
（二）經Moody'sInvestorsService,Inc評定，長期債務信用評等達Baa3級以上，短期債務信用評等達P-3級以上。
（三）經FitchRatingsLtd.評定，長期債務信用評等達BBB-級以上，短期債務信用評等達F3級以上。
（四）經中華信用評等股份有限公司評定，長期債務信用評等達twBBB-級以上，短期債務信用評等達twA-3級以上。
（五）經澳商惠譽國際信用評等股份有限公司臺灣分公司評定，長期債務信用評等達BBB-（twn）級以上，短期債務信用評等達F3（twn）級以上。