Regulations Governing the Financial Investment, Management, and Utilization of Repatriated Offshore Funds Article 4
Domestic securities under paragraph 1, subparagraph 1, of the preceding article are limited to the following:1. Government bonds and publicly offered and issued corporate bonds, financial bonds, and international bonds.2. Stock of TWSE listed, TPEx listed, or Emerging Stock companies. However, privately placed stocks are excluded.3. TWSE listed and TPEx listed put warrants.4. Beneficial interest certificates of a securities investment trust fund publicly offered and issued by a securities investment trust enterprise.5. Beneficial interest certificates of an exchange-traded futures trust fund publicly offered and issued by a futures trust enterprise.6. Exchange traded notes issued by a securities firm.An individual or profit-seeking enterprise that, through a segregated trust account or segregated securities discretionary account, utilizes funds to engage in financial investment under subparagraphs 1 or 2 of paragraph 1 of the preceding article shall comply with the following provisions:1. The total amount of investment utilizing the funds in the stock of any single TWSE listed, TPEx listed, or Emerging Stock company may not exceed 10 percent of the total number of issued shares of that company. However, if the investment is made by means of a non-discretionary money trust, it may not exceed 5 percent of the total number of issued shares of that company.2. The total amount of investment utilizing the funds in the stocks, corporate bonds, financial bonds, or international bonds of any single company may not exceed 20 percent of the total amount of investment utilizing the funds in domestic securities. However, if the investment is made by means of a non-discretionary money trust, it may not exceed 10 percent of the total amount of investment utilizing the funds in domestic securities.3. Utilization of the funds for investment under subparagraph 3 of the preceding paragraph or subparagraph 2 of paragraph 1 of the preceding article shall be only for necessary hedging purposes, and furthermore the total monetary value of open short positions held may not exceed the total market value of the corresponding securities held through the account.4. Engaging in securities margin transactions is prohibited.5. Lending or borrowing securities is prohibited.6. Pledging objects of the investment or providing them as security is prohibited.7. Investing in any leveraged or inverse exchange-traded securities investment trust fund beneficial interest certificates, exchange-traded futures trust fund beneficial interest certificates, or exchange traded notes is prohibited.
中文原文 境外資金匯回金融投資管理運用辦法第4條
前條第一項第一款所稱國內有價證券，以下列為限：
一、政府債券、募集發行之公司債、金融債券及國際債券。
二、上市、上櫃或興櫃公司股票。
但不包括私募股票。
三、上市、上櫃認售權證。
四、證券投資信託事業募集發行之證券投資信託基金受益憑證。
五、期貨信託事業募集發行之指數股票型期貨信託基金受益憑證。
六、證券商發行之指數投資證券。
個人或營利事業透過信託專戶或證券全權委託專戶從事金融投資運用於前條第一項第一款及第二款者，應遵守下列規定：
一、資金運用於任一上市、上櫃或興櫃公司股票之股份總額，不得超過該公司已發行股份總數之百分之十。
但採特定金錢信託方式者，不得超過該公司已發行股份總數之百分之五。
二、資金運用於任一公司股票、公司債、金融債券或國際債券之總金額，不得超過運用於國內有價證券總金額之百分之二十。
但採特定金錢信託方式者，不得超過運用於國內有價證券總金額之百分之十。
三、資金運用於前項第三款及前條第一項第二款者，應為避險需要，且持有未沖銷空頭部位價值之總金額，不得超過專戶所持有之相對應有價證券總市值。
四、不得從事證券信用交易。
五、不得出借或借入有價證券。
六、不得作為質借或擔保之標的。
七、不得投資槓桿或反向之指數股票型證券投資信託基金受益憑證、指數股票型期貨信託基金受益憑證及指數投資證券。
一、政府債券、募集發行之公司債、金融債券及國際債券。
二、上市、上櫃或興櫃公司股票。
但不包括私募股票。
三、上市、上櫃認售權證。
四、證券投資信託事業募集發行之證券投資信託基金受益憑證。
五、期貨信託事業募集發行之指數股票型期貨信託基金受益憑證。
六、證券商發行之指數投資證券。
個人或營利事業透過信託專戶或證券全權委託專戶從事金融投資運用於前條第一項第一款及第二款者，應遵守下列規定：
一、資金運用於任一上市、上櫃或興櫃公司股票之股份總額，不得超過該公司已發行股份總數之百分之十。
但採特定金錢信託方式者，不得超過該公司已發行股份總數之百分之五。
二、資金運用於任一公司股票、公司債、金融債券或國際債券之總金額，不得超過運用於國內有價證券總金額之百分之二十。
但採特定金錢信託方式者，不得超過運用於國內有價證券總金額之百分之十。
三、資金運用於前項第三款及前條第一項第二款者，應為避險需要，且持有未沖銷空頭部位價值之總金額，不得超過專戶所持有之相對應有價證券總市值。
四、不得從事證券信用交易。
五、不得出借或借入有價證券。
六、不得作為質借或擔保之標的。
七、不得投資槓桿或反向之指數股票型證券投資信託基金受益憑證、指數股票型期貨信託基金受益憑證及指數投資證券。