Regulations Governing the Financial Investment, Management, and Utilization of Repatriated Offshore Funds Article 2

An individual or profit-seeking enterprise that, in accordance with the Act, opens an offshore funds segregated foreign exchange deposit account (hereinafter, "segregated foreign exchange deposit account") with an account-handling bank and repatriates offshore funds or investment income derived from an offshore invested enterprise by remitting the funds to that account, may apply to withdraw funds from the segregated foreign exchange deposit account and deposit them to a segregated trust account or segregated securities discretionary account and engage in financial investment.An account-handling bank conducting segregated foreign exchange deposit account business shall do so in compliance with the Act and with the laws and regulations governing banking.A financial institution conducting segregated trust account or segregated securities discretionary account business shall comply with all applicable provisions of the Act, the Trust Law, the Trust Enterprise Act, the Securities Investment Trust and Consulting Act, and related regulations.Transfers of funds between the segregated foreign exchange deposit account, segregated trust account, or segregated securities discretionary account and matters in connection with foreign exchange settlement shall be handled through the account-handling bank in compliance with the rules of the Central Bank of the Republic of China (Taiwan).