Regulations Governing Permission and Administration of Securities and Futures Business Dealings and Investment Between the Taiwan Area and the Mainland Area Article 5
When a Taiwan-area securities or futures institution or its third-region subsidiary receives permission pursuant to the preceding article to invest in a Mainland-area securities company, securities investment fund management company, or futures company, the total amount invested may not exceed 40 percent of the net worth of the Taiwan-area securities or futures institution.
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5條
臺灣地區證券、期貨機構或其第三地區子公司，依前條規定經許可在大陸地區投資證券公司、證券投資基金管理公司或期貨公司，其投資總金額，不得超過臺灣地區證券、期貨機構淨值百分之四十。