Standards Governing the Establishment of Securities Firms Article 26
A securities firm applying for a permit to establish a branch office or representative office overseas or a financial institution with approval to concurrently operate securities business applying for a permit for its overseas branch office to concurrently operate securities business shall submit all of the following documentation to the FSC:1. Application for establishment of the branch office or representative office.2. Articles of incorporation or document equivalent to articles of incorporation.3. Business plan: for the establishment of a branch office, the plan shall specify the principles of business operation by the overseas branch office, internal organization and division of labor, personnel recruitment, overview of the site and facilities, and its financial forecasts for the next 3 years; for the establishment of a representative office, the plan shall specify the organization of and affairs to be dealt with by its representative office.4. Meeting minutes of the board of directors or (board of governors).5. Internal control system required under Article 11 (including the overseas branch office or representative office).6. For the establishment of a branch office, a feasibility assessment report must be submitted, specifying: the factors in the choice of the location for establishment; provisions of laws and regulations regarding matters such as local restrictions applying to foreign securities firms with respect to application procedures, review standards, business operations, and whether the competent authority of the home country may collect and inspect information on the financial and operational condition of the branch office; self-assessment describing the compliance of the application case with local laws and regulations, operational risk assessment and benefit analysis.7. Other documents as required by the FSC.If the business that would be handled, under local securities laws and regulations and customary business practices, by the overseas branch office that the securities firm is applying to establish extends beyond the business items of the head office, all of the following documents shall be submitted in addition to the documents in the preceding paragraph:1. Business item particulars: including the products to be handled, types of transactions, and trading counterparts and markets.2. Local laws and regulations that must be complied with when engaging in such business.3. Internal control and risk management plan.4. Legal opinion by a lawyer.
中文原文 證券商設置標準第26條
證券商申請在國外設置分支機構或代表人辦事處或兼營證券業務之金融機構申請其國外分支機構兼營證券業務，應檢具下列書件向本會申請許可：
一、設立分支機構或代表人辦事處申請書。
二、公司章程或相當於公司章程之文件。
三、營業計劃書：如屬設置分支機構者，須載明分支機構業務經營之原則、內部組織分工、人員招募、場地設備概況及未來三年之財務預測；如屬設置代表人辦事處，須載明代表人辦事處之組織、處理事項。
四、董事會（理事會）議事錄。
五、第十一條規定之內部控制制度（含分支機構或代表人辦事處）。
六、設置分支機構者須檢具可行性評估報告：載明前往設立當地之選定因素；當地適用於外國證券商有關申請程序、審核標準、業務經營限制、本國主管機關得否蒐集及檢查該分支機構財務、經營狀況等相關事項之法令規定；自評申請案符合當地法令規定之說明、經營風險評估及效益分析。
七、其他經本會規定應提出之文件。
證券商申請設置國外分支機構，依當地證券法令與商業習慣辦理之業務，如有逾越本公司營業項目者，除前項書件外，並應檢具下列書件：
一、營業項目內容：包括所從事之商品、交易型態、交易對象市場等。
二、從事該項業務應遵守之當地管理法令。
三、內部控制及風險管理規畫書。
四、律師之法律意見書。
一、設立分支機構或代表人辦事處申請書。
二、公司章程或相當於公司章程之文件。
三、營業計劃書：如屬設置分支機構者，須載明分支機構業務經營之原則、內部組織分工、人員招募、場地設備概況及未來三年之財務預測；如屬設置代表人辦事處，須載明代表人辦事處之組織、處理事項。
四、董事會（理事會）議事錄。
五、第十一條規定之內部控制制度（含分支機構或代表人辦事處）。
六、設置分支機構者須檢具可行性評估報告：載明前往設立當地之選定因素；當地適用於外國證券商有關申請程序、審核標準、業務經營限制、本國主管機關得否蒐集及檢查該分支機構財務、經營狀況等相關事項之法令規定；自評申請案符合當地法令規定之說明、經營風險評估及效益分析。
七、其他經本會規定應提出之文件。
證券商申請設置國外分支機構，依當地證券法令與商業習慣辦理之業務，如有逾越本公司營業項目者，除前項書件外，並應檢具下列書件：
一、營業項目內容：包括所從事之商品、交易型態、交易對象市場等。
二、從事該項業務應遵守之當地管理法令。
三、內部控制及風險管理規畫書。
四、律師之法律意見書。