Regulations Governing Permission and Administration of Securities and Futures Business Dealings and Investment Between the Taiwan Area and the Mainland Area Article 24-2
A Taiwan-area SITE that meets the conditions of each of the following subparagraphs may apply to the competent authority for permission for investment by the Taiwan-area SITE or its third-region subsidiary in a securities investment fund management subsidiary in the Mainland Area.1. Its net worth stated in the financial report for the most recent period, audited or reviewed by a CPA, is greater than NT$1.5 billion, and it furthermore has net worth per share no lower than par value.2. It is legally compliant, soundly operating, and has not received any material disposition or sanction, or has received a material disposition or sanction but the circumstances of the violation have been concretely improved and the improvement has been recognized by the competent authority.3. It has professional experience in international securities or futures business.
中文原文 臺灣地區與大陸地區證券期貨業務往來及投資許可管理辦法第24-2條
臺灣地區證券投資信託事業符合下列各款規定者，得向主管機關申請許可，由臺灣地區證券投資信託事業或其第三地區子公司，在大陸地區投資證券投資基金管理子公司：
一、最近期經會計師查核或核閱之財務報告淨值高於新臺幣十五億元，且每股淨值不低於面額。
二、守法、健全經營，且未受重大處分或處置，或受重大處分或處置而其違法情事已具體改善並經主管機關認可。
三、具備國際證券、期貨業務專業經驗。
一、最近期經會計師查核或核閱之財務報告淨值高於新臺幣十五億元，且每股淨值不低於面額。
二、守法、健全經營，且未受重大處分或處置，或受重大處分或處置而其違法情事已具體改善並經主管機關認可。
三、具備國際證券、期貨業務專業經驗。