Regulations Governing Permission and Administration of Securities and Futures Business Dealings and Investment Between the Taiwan Area and the Mainland Area Article 32
A Mainland-area securities investment fund management company or a Mainland-invested securities investment fund management company that meets the following requirements may apply to the competent authority for permission to make equity investment in SITEs in the Taiwan Area:1. Having been established for a full 5 years.2. Ample experience managing or operating international securities investment trust fund business.3. Having raised through public offerings a total of not less than NT$800 billion, invested in the fund assets of securities mutual funds, securities unit trusts, or securities investment trusts.4. Sustained profitability over the most recent 3 years, and a financial report for the most recent period, audited or reviewed by a CPA of its place of registration, showing a net worth per share not less than par value.5. Sound corporate governance, risk management, and internal control systems.6. A clearly defined source of funding for the investment.7. Transparency of financial and business information.8. Permission for the investment from the competent securities authority of its place of registration.9. No receipt within the most recent 3 years of any material disposition from the competent authority, self-regulatory organization, or administrative or judicial agency of the place of its registration.10. A good social reputation, and adverse record with administrative agencies for commerce or industry or with commercial banks within the preceding 3 years.11. No current investigation of the company by the competent authority of the place of its registration for conduct in violation of regulations.12. No record of conduct injurious to customer interests such as misappropriation of customer assets.13. Paid-in capital of at least NT$1.5 billion.14. Other requirements imposed by the regulations of 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32條
大陸地區證券投資基金管理公司或陸資證券投資基金管理公司符合下列資格條件者，得向主管機關申請許可在臺灣地區參股投資證券投資信託事業：
一、設立滿五年以上。
二、具有管理或經營國際證券投資信託基金業務之豐富經驗。
三、以公開募集方式集資投資於證券之共同基金、單位信託或投資信託之基金資產總值達新臺幣八千億元以上。
四、最近三年度連續獲利，且最近期經登記地會計師查核或核閱之財務報告每股淨值不低於面額。
五、公司治理、風險管理及內部控制制度健全。
六、投資資金來源明確。
七、財務及業務資訊透明。
八、經登記地之證券主管機關許可投資。
九、最近三年未曾受登記地證券主管機關、自律機構或行政、司法機關之處罰。
十、具良好社會信譽，最近三年在稅務、工商等行政機關及商業銀行等無不良紀錄。
十一、無因違規行為正受登記地主管機關調查。
十二、未曾有挪用客戶資產等損害客戶利益之行為。
十三、實收資本額達新臺幣十五億元以上。
十四、其他主管機關規定之條件。
一、設立滿五年以上。
二、具有管理或經營國際證券投資信託基金業務之豐富經驗。
三、以公開募集方式集資投資於證券之共同基金、單位信託或投資信託之基金資產總值達新臺幣八千億元以上。
四、最近三年度連續獲利，且最近期經登記地會計師查核或核閱之財務報告每股淨值不低於面額。
五、公司治理、風險管理及內部控制制度健全。
六、投資資金來源明確。
七、財務及業務資訊透明。
八、經登記地之證券主管機關許可投資。
九、最近三年未曾受登記地證券主管機關、自律機構或行政、司法機關之處罰。
十、具良好社會信譽，最近三年在稅務、工商等行政機關及商業銀行等無不良紀錄。
十一、無因違規行為正受登記地主管機關調查。
十二、未曾有挪用客戶資產等損害客戶利益之行為。
十三、實收資本額達新臺幣十五億元以上。
十四、其他主管機關規定之條件。