Regulations Governing The Establishment Criteria and Administration of The Industrial Bank Article 13
The limits on the amount of the securities beyond and within the boundaries in which an industrial bank may invest are as follows: 1.The overall balance of each kind of securities mentioned in Paragraph 1 of Article 10 and invested by the industrial bank cannot exceed 50% of the total amount of the overall balance of the deposits collected by the bank and the sales amount of the bank debentures. If, however, the amount of 50% of the total amount of the overall balance of the said deposits and the sales amount of the bank debentures is less than four times of the said bank's calculation base, the investment cap should be the calculation base multiplied by four. The foresaid securities do not include government bonds issued by the domestic government, treasury bills, and certificates of deposit and savings bonds issued by the Central Bank of the Republic of China (Taiwan).2.The overall balance of the original cost of the industrial bank's investments in the stocks and equity-type securities mentioned in Paragraph 1 of Article 10 cannot exceed 25% of the calculation base. Among the said investments, the balance of the bank's investments in the stocks traded in the GreTai Securities Market cannot exceed 5% of the said bank's calculation base.3.The overall balance of the original cost of the industrial bank's investments in the short-term transactions instruments (excluding treasury bills and convertible certificates of deposit), bank debentures, corporate bonds, beneficiary securities and asset-backed securities which do not reach certain ratings from the rating agencies recognized by the Commission respectively or have no credit ratings, cannot exceed 30% of the bank's calculation base. This provision does not apply to any of the three circumstances, which are that 1. the short-term transactions instruments, bank debentures and corporate bonds have no credit ratings and their issuers, guarantors or acceptors reach the abovementioned ratings or above; 2. beneficiary securities and asset-backed securities have no credit ratings and their guarantors meet the above-mentioned ratings or above; 3. due to the purpose of long-term investment, the industrial bank invests in convertible corporate bonds issued by non-listed productive enterprises and/or non-over-the-counter productive enterprises.4.If the securities that, pursuant to Article 71 of the Securities and Exchange Act, were/are subscribed by the industrial bank operating itself as a underwriter concurrently, have not been sold after one year from the date of the bank's subscription, they shall be computed into the investment of the securities which were mentioned in the preceding three subparagraphs. 5.The balance of the industrial bank's purchases of the short-term transactions instruments and debentures through reverse repo transactions is not to be computed into the investment mentioned in Subparagraphs 1 to 3. The balance of the sales of the short-term transactions instruments and debentures through reverse repo transactions shall be computed into the investment mentioned in the said subparagraphs.6.The total number of shares of each company's stocks, certificates of entitlement to new shares and certificates of entitlement to new share from convertible bond, which are/were invested by the industrial bank, cannot exceed 5% of the total number of shares issued by the said company. 7.The total amount of the industrial bank's investments in the convertible corporate bonds issued by every non-listed productive enterprise and/or non-over-the-counter productive enterprise shall be computed on the basis of the minimum conversion price and it cannot exceed 5% of the said bank's net worth as of the end of the preceding fiscal year; it also cannot exceed 20% of the total number of shares issued by the productive enterprise or the total amount of the said enterprise's capital. The foresaid investments are/were for the purpose of long-term investment. When the industrial bank converts the convertible corporate bonds into shares or capital, the number of shares or the amount of capital shall be computed into the investment mentioned in Article 8 and Paragraph 1 of Article 9 and it shall be handled pursuant to the said provisions.When an offshore banking branch of an industrial bank invests in foreign currency negotiable securities, it shall process the investments pursuant to Article 9 of the Rules Governing Offshore Banking Branches, and calculate the number of the securities into the investment mentioned in the preceding Paragraph. The number of stocks invested by an industrial bank pursuant to Article 8 is not to be computed into the investment mentioned in the Paragraph 1 of this Article.
中文原文 工業銀行設立及管理辦法第13條
工業銀行投資境內及境外有價證券之限額如下：
一、工業銀行投資於第十條第一項各種有價證券之總餘額，除我國政府發行之公債、國庫券、中央銀行定期存單、中央銀行儲蓄券外，不得超過該銀行所收存款總餘額及金融債券發售額合計數百分之五十。
但存款總餘額及金融債券發售額合計數百分之五十小於銀行核算基數四倍時，以核算基數四倍為投資限額。
二、工業銀行投資於第十條第一項之股票或具有股權性質之有價證券之原始取得成本總餘額，不得超過該銀行核算基數之百分之二十五。
但其中投資於店頭市場交易者之餘額，不得超過該銀行核算基數之百分之五。
三、工業銀行投資於無信用評等或信用評等未達本會認可之信用評等機構評等達一定等級以上之短期票券（不含國庫券及可轉讓銀行定期存單）、金融債券、公司債、受益證券及資產基礎證券之原始取得成本總餘額，不得超過該銀行核算基數之百分之三十。
但該短期票券、金融債券、公司債無信用評等者，其發行人、保證人或承兌人之信用評等達上述等級以上者；或受益證券、資產基礎證券無信用評等者，其保證人之信用評等達上述等級以上者；或因長期投資目的投資於非上市、上櫃生產事業發行之可轉換公司債者之三項情形，不在此限。
四、工業銀行兼營證券商依證券交易法第七十一條規定所購入之有價證券，於購入一年後仍未賣出者，應計入前三款投資有價證券之限額內。
五、工業銀行以附賣回條件買入短期票券及債券之餘額，不計入第一款至第三款投資有價證券之限額內。
以附買回條件賣出短期票券及債券之餘額，則應計入。
六、工業銀行投資於每一公司之股票、新股權利證書及債券換股權利證書之股份總額，不得超過該公司已發行股份總數百分之五。
七、工業銀行因長期投資目的，投資於每一非上市、上櫃生產事業發行之可轉換公司債，應以最低轉換價格計算，不得超過該銀行上一會計年度決算後淨值百分之五，及該生產事業已發行股份或資本總額百分之二十。
工業銀行將該可轉換公司債轉換為股份或資本時，應計入第八條及第九條第一項限額內，並依該規定辦理。
工業銀行國際金融業務分行投資外幣有價證券，應依國際金融業務分行管理辦法第九條規定辦理，並計入前項投資有價證券之限額內。
工業銀行依照第八條規定投資之股票，不計入第一項投資有價證券之限額內。
一、工業銀行投資於第十條第一項各種有價證券之總餘額，除我國政府發行之公債、國庫券、中央銀行定期存單、中央銀行儲蓄券外，不得超過該銀行所收存款總餘額及金融債券發售額合計數百分之五十。
但存款總餘額及金融債券發售額合計數百分之五十小於銀行核算基數四倍時，以核算基數四倍為投資限額。
二、工業銀行投資於第十條第一項之股票或具有股權性質之有價證券之原始取得成本總餘額，不得超過該銀行核算基數之百分之二十五。
但其中投資於店頭市場交易者之餘額，不得超過該銀行核算基數之百分之五。
三、工業銀行投資於無信用評等或信用評等未達本會認可之信用評等機構評等達一定等級以上之短期票券（不含國庫券及可轉讓銀行定期存單）、金融債券、公司債、受益證券及資產基礎證券之原始取得成本總餘額，不得超過該銀行核算基數之百分之三十。
但該短期票券、金融債券、公司債無信用評等者，其發行人、保證人或承兌人之信用評等達上述等級以上者；或受益證券、資產基礎證券無信用評等者，其保證人之信用評等達上述等級以上者；或因長期投資目的投資於非上市、上櫃生產事業發行之可轉換公司債者之三項情形，不在此限。
四、工業銀行兼營證券商依證券交易法第七十一條規定所購入之有價證券，於購入一年後仍未賣出者，應計入前三款投資有價證券之限額內。
五、工業銀行以附賣回條件買入短期票券及債券之餘額，不計入第一款至第三款投資有價證券之限額內。
以附買回條件賣出短期票券及債券之餘額，則應計入。
六、工業銀行投資於每一公司之股票、新股權利證書及債券換股權利證書之股份總額，不得超過該公司已發行股份總數百分之五。
七、工業銀行因長期投資目的，投資於每一非上市、上櫃生產事業發行之可轉換公司債，應以最低轉換價格計算，不得超過該銀行上一會計年度決算後淨值百分之五，及該生產事業已發行股份或資本總額百分之二十。
工業銀行將該可轉換公司債轉換為股份或資本時，應計入第八條及第九條第一項限額內，並依該規定辦理。
工業銀行國際金融業務分行投資外幣有價證券，應依國際金融業務分行管理辦法第九條規定辦理，並計入前項投資有價證券之限額內。
工業銀行依照第八條規定投資之股票，不計入第一項投資有價證券之限額內。