Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities Article 6-1
To provide services to high-asset customers for brokering trades in foreign securities, a securities firm shall meet the following conditions and shall submit the required documentation to the securities dealers association for review and further forwarding to the FSC for approval before conducting such brokerage trading:1. Regulatory capital adequacy ratio: its regulatory capital adequacy ratio reported for the half-year prior to the application shall exceed 200 percent.2. Its financial position shall meet any of the following conditions:A. Its CPA audited or reviewed financial report for the most recent period shows no accumulated deficit, and its financial position meets the provisions of Articles 13, 14, 16, 18, 18-1 and 19 of the Regulations Governing Securities Firms.B. A controlling company that directly or indirectly holds 100 percent of the shares of the securities firm provides an unconditional and irrevocable guaranty securing the obligations of the securities firm.3. Legal compliance:A. It has not been subject to any penalty imposed under Article 66, subparagraph 1 of the Securities and Exchange Act or Article 100, paragraph 1, subparagraph 1 of the Futures Trading Act in the last 3 months.B. It has not been subject to any penalty imposed under Article 66, subparagraph 2 of the Securities and Exchange Act or Article 100, paragraph 1, subparagraph 2 of the Futures Trading Act in the last 6 months.C. It has not been subject to any penalty involving suspension of business activities imposed by the FSC in the last year.D. It has not been subject to any penalty involving partial revocation or voidance of business permission imposed by the FSC in the last 2 years.A securities firm's failure to meet the conditions of subparagraph 3 of the preceding paragraph may be disregarded if it has made corrections as demonstrated by specific evidence.If a securities firm that conducts the business under paragraph 1 with the approval of the FSC has failed to meet any of the applicable requirements for regulatory capital adequacy ratio set out in paragraph 1, subparagraph 1 for 2 consecutive months, it shall suspend the conduct of that business and may resume the business only after its regulatory capital adequacy ratio has complied with the applicable requirement for 3 consecutive months and approval has been obtained from the FSC.
中文原文 證券商受託買賣外國有價證券管理規則第6-1條
證券商提供高資產客戶受託買賣外國有價證券服務，應符合下列條件，送證券商同業公會審查並轉送本會核准後，始得辦理：
一、自有資本適足率：申請前半年申報之自有資本適足率逾百分之二百。
二、財務狀況符合下列條件之一：
（一）最近期經會計師查核或核閱之財務報告無累積虧損，且財務狀況符合證券商管理規則第十三條、第十四條、第十六條、第十八條、第十八條之一及第十九條規定者。
（二）直接或間接持有證券商股份百分之百之控制公司出具無條件且不可撤銷之保證以擔保其債務者。
三、法令遵循：
（一）最近三個月未受證券交易法第六十六條第一款處分，或期貨交易法第一百條第一項第一款處分。
（二）最近六個月未受證券交易法第六十六條第二款處分，或期貨交易法第一百條第一項第二款處分。
（三）最近一年未受本會為停業之處分。
（四）最近二年未受本會撤銷或廢止部分營業許可之處分。
證券商不符前項第三款之條件者，如已改善並提出具體證明，得不受該款之限制。
證券商經本會核准辦理第一項業務後，自有資本適足率連續二個月未符合第一項第一款規定者，應停止辦理該項業務，俟自有資本適足率連續三個月符合規定並報經本會核准後，始得恢復。
一、自有資本適足率：申請前半年申報之自有資本適足率逾百分之二百。
二、財務狀況符合下列條件之一：
（一）最近期經會計師查核或核閱之財務報告無累積虧損，且財務狀況符合證券商管理規則第十三條、第十四條、第十六條、第十八條、第十八條之一及第十九條規定者。
（二）直接或間接持有證券商股份百分之百之控制公司出具無條件且不可撤銷之保證以擔保其債務者。
三、法令遵循：
（一）最近三個月未受證券交易法第六十六條第一款處分，或期貨交易法第一百條第一項第一款處分。
（二）最近六個月未受證券交易法第六十六條第二款處分，或期貨交易法第一百條第一項第二款處分。
（三）最近一年未受本會為停業之處分。
（四）最近二年未受本會撤銷或廢止部分營業許可之處分。
證券商不符前項第三款之條件者，如已改善並提出具體證明，得不受該款之限制。
證券商經本會核准辦理第一項業務後，自有資本適足率連續二個月未符合第一項第一款規定者，應停止辦理該項業務，俟自有資本適足率連續三個月符合規定並報經本會核准後，始得恢復。