Regulations Governing Permission and Administration of Securities and Futures Business Dealings and Investment Between the Taiwan Area and the Mainland Area Article 24-9
A Taiwan-area securities firm shall promptly report to the competent authority if its securities or futures institution subsidiary in the Mainland Area incurs losses. If the losses incurred exceed one-third of the subsidiary's capital, the competent authority may order the Taiwan-area securities firm to propose a business improvement plan and report the status of improvement to the competent authority periodically.In the event the financial condition of the Mainland-area securities or futures institution subsidiary deteriorates significantly, such that the sound operation of the Taiwan-area securities firm might be adversely affected, the competent authority may order the Taiwan-area securities firm to propose an exit plan and carry it out after receiving permission from the competent authority.
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24-9條
大陸地區證券、期貨機構子公司營運出現虧損時，臺灣地區證券商應立即向主管機關申報；虧損超過資本總額三分之一者，主管機關得令臺灣地區證券商提出業務改善計畫，並定期向主管機關申報改善情形。
大陸地區證券、期貨機構子公司之財務狀況如顯著惡化，有影響臺灣地區證券商健全經營之虞時，主管機關得令臺灣地區證券商提出退場計畫報主管機關許可後執行之。
大陸地區證券、期貨機構子公司之財務狀況如顯著惡化，有影響臺灣地區證券商健全經營之虞時，主管機關得令臺灣地區證券商提出退場計畫報主管機關許可後執行之。