Regulations Governing Leverage Transaction Merchants Article 12
A leverage transaction merchant conducting leverage contract trading business that involves foreign exchange operations shall apply to the Central Bank for permission for the related inward or outward remittances. If, after obtaining permission, the leverage translation merchant violates relevant Central Bank rules in carrying out the operations under this paragraph, and further fails to take corrective action within the specified deadline after being instructed to do so by the Central Bank, or if the violation is of a material nature, the Central Bank may revoke the permission or make another appropriate disposition.When a leverage transaction merchant conducts the business of the preceding paragraph and undertakes related hedging transactions, foreign exchange settlement matters shall be carried out in accordance with the Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions and related provisions.A leverage transaction merchant conduct hedge trading in the capacity of a customer through a designated bank that has been approved by the Central Bank to handle foreign exchange derivatives or an overseas financial institution.For a leverage transaction merchant operating the business under paragraph 1, matters relating to settlement of funds, payment and receipt of fees, and payment of funds upon early rescission or expiration of contracts shall be carried out in compliance with the following provisions:1. When denominated in New Taiwan Dollars, all settlement of funds and payments and receipts of fees with a customer shall be in New Taiwan Dollars.2. When denominated in a foreign currency, all settlement of funds and payments and receipts of fees with a customer shall be in foreign currency. The customer may carryout payment of funds by transfer from its own foreign exchange deposit account. When foreign exchange settlement is required, it shall be carried out by the customer at a designated foreign exchange bank in accordance with the Regulations Governing the Reporting of Foreign Exchange Receipts and Disbursements or Transactions.3. Upon early rescission by the customer or the expiration of the contract, the leverage transaction merchant shall deposit the funds receivable by the customer in the customer's New Taiwan Dollar or foreign exchange deposit account on the settlement date in the currency stipulated in the contract.A leverage transaction merchant conducting the business under paragraph 1 shall submit a monthly operations statement to the foreign exchange authority and the TPEx by the 5th day of the following month.A leverage transaction merchant conducting trades in structured instruments linked to foreign financial products shall submit a monthly operations statement on such trading business to the foreign exchange authority and the TPEx by the 5th day of the following month.
中文原文 槓桿交易商管理規則第12條
槓桿交易商經營槓桿保證金契約交易業務，而有涉及外匯業務者，應就涉及資金匯出入部分向中央銀行申請許可。
經許可後就其辦理本項業務有違反中央銀行相關規範，經中央銀行限期改正，屆期仍未改正，或其情節重大者，中央銀行得廢止該許可或為適當之處置。
槓桿交易商經營前項業務及從事相關避險交易，其結匯事宜應依外匯收支或交易申報辦法及相關規定辦理。
槓桿交易商得以客戶身分向經中央銀行許可辦理衍生性外匯商品業務之指定銀行或國外金融機構辦理避險交易。
槓桿交易商經營第一項業務，有關交割款項、費用收付及提前解約或契約到期款項支付等，應依下列規定辦理：
一、以新臺幣計價者，與客戶間有關交割款項及費用收付，均應以新臺幣為之。
二、以外幣計價者，與客戶間有關交割款項及費用收付，均應以外幣為之。
客戶款項之支付得自其本人外匯存款戶轉帳撥付，如需辦理結匯者由客戶透過外匯指定銀行依外匯收支或交易申報辦法之規定辦理。
三、客戶提前解約或契約到期時，槓桿交易商應按契約所載之計價幣別於交割日將客戶應收款項存入客戶之新臺幣或外匯存款帳戶。
槓桿交易商經營第一項業務，應於次月五日前向外匯主管機關及證券櫃檯買賣中心申報營業月報表。
槓桿交易商經營連結國外金融商品之結構型商品交易業務，應於次月五日前向外匯主管機關及證券櫃檯買賣中心申報連結國外金融商品之結構型商品交易業務之營業月報表。
經許可後就其辦理本項業務有違反中央銀行相關規範，經中央銀行限期改正，屆期仍未改正，或其情節重大者，中央銀行得廢止該許可或為適當之處置。
槓桿交易商經營前項業務及從事相關避險交易，其結匯事宜應依外匯收支或交易申報辦法及相關規定辦理。
槓桿交易商得以客戶身分向經中央銀行許可辦理衍生性外匯商品業務之指定銀行或國外金融機構辦理避險交易。
槓桿交易商經營第一項業務，有關交割款項、費用收付及提前解約或契約到期款項支付等，應依下列規定辦理：
一、以新臺幣計價者，與客戶間有關交割款項及費用收付，均應以新臺幣為之。
二、以外幣計價者，與客戶間有關交割款項及費用收付，均應以外幣為之。
客戶款項之支付得自其本人外匯存款戶轉帳撥付，如需辦理結匯者由客戶透過外匯指定銀行依外匯收支或交易申報辦法之規定辦理。
三、客戶提前解約或契約到期時，槓桿交易商應按契約所載之計價幣別於交割日將客戶應收款項存入客戶之新臺幣或外匯存款帳戶。
槓桿交易商經營第一項業務，應於次月五日前向外匯主管機關及證券櫃檯買賣中心申報營業月報表。
槓桿交易商經營連結國外金融商品之結構型商品交易業務，應於次月五日前向外匯主管機關及證券櫃檯買賣中心申報連結國外金融商品之結構型商品交易業務之營業月報表。