Regulations Governing Futures Commission Merchants Article 56-4
A futures commission merchant applying to make an equity investment in a foreign enterprise shall submit the following documents in applying the FSC for approval:1. Its articles of incorporation.2. Investment plan: To include investment objectives, expected returns, sources of funds, a capital recovery plan, and earnings forecasts for the invested foreign enterprise for the coming 3 years.3. Minutes of shareholders or directors meetings.4. The financial report for the most recent period, audited and attested by a certified public accountant.5. For foreign enterprises in which the futures commission merchant holds more than a 50 percent stake via either equity investment or downstream equity investment, the merchant shall adopt a set of governing rules, the content of which shall address the following matters:A. Managerial scope.B. Managerial direction and principles.C. Management of financial, business, and accounting affairs.D. Management of assets.E. Financial statements to be prepared regularly.F. The method for carrying out regular internal audits of financial and business operations.G. Other matters: Such as management of personnel operations, and internal control self-assessment with respect to enterprises in which the merchant has made equity investments.6. An itemized list of domestic and foreign enterprises in which the merchant holds investments as of the date of application.7. Overall status of the target of the equity investment: To include a company brochure, company organization, capital and stock, the types of business in which the company engages, and its financial status over the preceding 3 fiscal years.8. Joint venture (or investment) agreement.9. Other documents as required by FSC regulations.
中文原文 期貨商管理規則第56-4條
期貨商申請轉投資外國事業，應檢具下列書件向本會申請核准：
一、公司章程。
二、投資計畫書：應含投資目的、預期效益、資金來源、資金回收計畫及被投資外國事業未來三年每年收支盈餘之預估等項目。
三、股東會或董事會議事錄。
四、最近期經會計師查核簽證之財務報告。
五、對轉投資或再轉投資持股超過百分之五十之外國事業應訂定管理辦法，其內容應包括下列要項：
（一）管理範圍。
（二）管理方向及原則。
（三）財務、業務及會計作業之管理。
（四）資產之管理。
（五）定期應製作之財務報表。
（六）財務及業務內部定期查核之方式。
（七）其他：如人事作業之管理及對轉投資事業之內部控制稽核作業等。
六、申請日國內外投資事業明細表。
七、轉投資事業概況：應含公司簡介、公司組織、資本及股份、所營業務項目種類及最近三年度財務狀況等項目。
八、合（投）資協議書。
九、其他經本會規定應提出之文件。
一、公司章程。
二、投資計畫書：應含投資目的、預期效益、資金來源、資金回收計畫及被投資外國事業未來三年每年收支盈餘之預估等項目。
三、股東會或董事會議事錄。
四、最近期經會計師查核簽證之財務報告。
五、對轉投資或再轉投資持股超過百分之五十之外國事業應訂定管理辦法，其內容應包括下列要項：
（一）管理範圍。
（二）管理方向及原則。
（三）財務、業務及會計作業之管理。
（四）資產之管理。
（五）定期應製作之財務報表。
（六）財務及業務內部定期查核之方式。
（七）其他：如人事作業之管理及對轉投資事業之內部控制稽核作業等。
六、申請日國內外投資事業明細表。
七、轉投資事業概況：應含公司簡介、公司組織、資本及股份、所營業務項目種類及最近三年度財務狀況等項目。
八、合（投）資協議書。
九、其他經本會規定應提出之文件。