Regulations Governing the Preparation of Financial Reports by Securities Firms Article 13-1
In the case of a securities firm that is a foreign company's branch within the territory of the Republic of China, unless otherwise provided by the FSC, the functions required by these Regulations to be performed by the board of directors or the supervisors shall be performed by the responsible person of the branch within the territory of the Republic of China authorized by the head office or regional headquarters of the foreign company.
中文原文 證券商財務報告編製準則第13-1條
證券商屬外國公司在中華民國境內分支機構者，除本會另有規定外，本準則規定應由董事會或監察人處理之事項，由該外國公司總公司或區域總部授權之在中華民國境內分支機構負責人處理。