Regulations Governing Custody and Investment of Funds by Securities Firms on Behalf of Customers Article 6
A securities firm applying for approval to keep custody of and invest funds on behalf of customers shall meet each of the following qualifications:1. It shall hold the qualification of securities broker.2. Its financial status shall meet one of the following conditions:A. Its most recent financial report, audited by a certified public accountant, must show a net worth of not less than NT$10 billion and no less than its paid-in capital.B. Its most recent financial report, audited by a certified public accountant, must show total assets of not less than NT$20 billion, and net worth of not less than NT$6 billion and not less than its paid-in capital, and it must have had profit each year for the most recent 3 years.3. Its CPA audited or reviewed financial report for the most recent period shows no accumulated deficit, and its financial condition meets the provisions of Articles 13, 14, 16, 18, 18-1 and 19 of the Regulations Governing Securities Firms.4. Its regulatory capital adequacy ratio during the half-year period preceding the date of application exceeds 150 percent.5. The securities firm may not have been subject to any of the following circumstances:A. During the preceding 3 months, a sanction under Article 66, subparagraph 1 of the SEA or under Article 100, paragraph 1, subparagraph 1 of the Futures Trading Act.B. During the preceding half year, a sanction imposed by the competent authority ordering the securities firm to remove from office any of its directors, supervisors, or officers or to replace any of its responsible persons or other related persons.C. During the preceding year, a sanction imposed by the competent authority involving suspension of business activities.D. During the preceding two years, a sanction imposed by the competent authority involving voidance or revocation of permission for business.E uring the most recent year, a sanction imposed pursuant to the operating rules or corporate bylaws of the Taiwan Stock Exchange Corporation, Taipei Exchange, or Taiwan Futures Exchange that suspended or restricted its trading.Where a securities firm fails to meet any qualification of subparagraph 5 of the preceding paragraph, but the violation has been specifically corrected and the correction is recognized by the competent authority, it may be exempted from the restrictions of that subparagraph.After a securities firm has been approved by the competent authority to conduct the business of custody and investment funds on behalf of customers, if its regulatory capital adequacy ratio falls below 150 percent for 2 consecutive months, it shall suspend such business, and may resume it only after it achieves compliance with regulations for 3 consecutive months and applies to and receives approval from the competent authority; if the securities firm has already received approval but has not yet commenced such business, it may commence only after it achieves compliance with regulations for 3 consecutive months and applies to and receives approval from the competent authority.When a securities firm suspends this business pursuant to the preceding paragraph, it shall, on the following business day, transfer customer funds in custody in the cash management account to the securities transfer accounts opened by customers to conduct the transactions of Article 10, paragraph 1, subparagraph 1, and within the following 5 business days, the securities firm shall close out any investment instrument already made with customer funds and transfer the proceeds to the abovementioned securities transfer accounts of the customers.
中文原文 證券商辦理客戶委託保管及運用其款項管理辦法第6條
證券商申請辦理客戶委託保管及運用其款項業務，應符合下列資格條件：
一、具備證券經紀商之資格。
二、財務狀況符合下列條件之一：
（一）最近期經會計師查核簽證之財務報告顯示淨值達新臺幣一百億元以上，且不低於實收資本額。
（二）最近期經會計師查核簽證之財務報告顯示總資產達新臺幣二百億元以上，淨值達新臺幣六十億元以上，且不低於實收資本額，最近三年均有獲利。
三、最近期經會計師查核或核閱之財務報告無累積虧損，且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之規定。
四、申請日前半年自有資本適足比率逾百分之一百五十。
五、無下列情事之一：
（一）最近三個月內曾受本法第六十六條第一款規定處分，或依期貨交易法第一百條第一項第一款處分。
（二）最近半年曾受主管機關命令該證券商解除其董事、監察人或經理人職務處分，或撤換其負責人或其他有關人員之處分。
（三）最近一年曾受主管機關為停業之處分。
（四）最近二年曾受主管機關撤銷或廢止營業許可之處分。
（五）最近一年曾受證券交易所、證券櫃檯買賣中心、期貨交易所依其營業細則或業務章則處以停止或限制買賣處置。
證券商不符前項第五款之條件，但其違法情事已具體改善，並經主管機關認可者，得不受其限制。
證券商經主管機關核准辦理客戶委託保管及運用其款項業務後，自有資本適足比率連續二個月低於百分之一百五十者，應停止辦理本項業務，俟連續三個月符合規定並報經主管機關核准後，始得恢復；其已獲准辦理而尚未開始辦理者，應俟連續三個月符合規定並報經主管機關核准後，始得辦理。
證券商依前項規定停止辦理本項業務時，應於次一個營業日將保管於現金管理專戶之客戶款項撥轉至客戶從事第十條第一項第一款交易所開立之證券款項劃撥帳戶，並於次五個營業日內就已運用部分結清運用標的，且將處理所得款項撥轉至客戶從事第十條第一項第一款交易所開立之證券款項劃撥帳戶。
一、具備證券經紀商之資格。
二、財務狀況符合下列條件之一：
（一）最近期經會計師查核簽證之財務報告顯示淨值達新臺幣一百億元以上，且不低於實收資本額。
（二）最近期經會計師查核簽證之財務報告顯示總資產達新臺幣二百億元以上，淨值達新臺幣六十億元以上，且不低於實收資本額，最近三年均有獲利。
三、最近期經會計師查核或核閱之財務報告無累積虧損，且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之規定。
四、申請日前半年自有資本適足比率逾百分之一百五十。
五、無下列情事之一：
（一）最近三個月內曾受本法第六十六條第一款規定處分，或依期貨交易法第一百條第一項第一款處分。
（二）最近半年曾受主管機關命令該證券商解除其董事、監察人或經理人職務處分，或撤換其負責人或其他有關人員之處分。
（三）最近一年曾受主管機關為停業之處分。
（四）最近二年曾受主管機關撤銷或廢止營業許可之處分。
（五）最近一年曾受證券交易所、證券櫃檯買賣中心、期貨交易所依其營業細則或業務章則處以停止或限制買賣處置。
證券商不符前項第五款之條件，但其違法情事已具體改善，並經主管機關認可者，得不受其限制。
證券商經主管機關核准辦理客戶委託保管及運用其款項業務後，自有資本適足比率連續二個月低於百分之一百五十者，應停止辦理本項業務，俟連續三個月符合規定並報經主管機關核准後，始得恢復；其已獲准辦理而尚未開始辦理者，應俟連續三個月符合規定並報經主管機關核准後，始得辦理。
證券商依前項規定停止辦理本項業務時，應於次一個營業日將保管於現金管理專戶之客戶款項撥轉至客戶從事第十條第一項第一款交易所開立之證券款項劃撥帳戶，並於次五個營業日內就已運用部分結清運用標的，且將處理所得款項撥轉至客戶從事第十條第一項第一款交易所開立之證券款項劃撥帳戶。