Regulations Governing the Financial Investment, Management, and Utilization of Repatriated Offshore Funds Article 6

An individual or profit-seeking enterprise that engages in financial investment and needs to withdraw funds from the segregated foreign exchange deposit account and deposit them into a segregated trust account or segregated securities discretionary account shall make the deposit in the currency of the trust property or discretionary investment assets as specified in the contract. If an individual or enterprise's deposits of funds into a New Taiwan dollar (NTD) segregated trust account or an NTD segregated securities discretionary account involve sale by the individual on any day an amount of foreign exchange reaching an equivalent of USD500,000 or more, or sale by the enterprise on any day an amount of foreign exchange reaching an equivalent of USD1 million or more, the individual or enterprise furthermore shall be required to sell the amount of foreign exchange equivalent to the amount of the trust property or discretionary investment assets as specified in the contract.When an individual or profit-seeking enterprise signs a trust contract and opens a segregated trust account with a securities firm, the securities firm shall open a segregated trust property deposit account with the same account-handling bank, and sign a contract with the account-handling bank stipulating the control procedures to be followed by the parties with respect to the management and utilization of the segregated trust account and the withdrawal of the property, and the account-handling bank shall duly handle all matters in connection with the withholding of taxes, reporting, and control.