Regulations Governing Foreign Bank Branches And Representative Offices Article 14
Where the authorization provisions in Paragraph 1, Article 33-3 of the Act apply mutatis mutandis to the limit of credit that a foreign bank branch may extend to a same person, same related party or same affiliated entity, the term "net worth" shall mean the global net worth of the foreign bank.The NTD credit that a foreign bank branch may extend to a same person, same related party or same affiliated entity, shall meet the following requirements:1. The NTD credit that a foreign bank branch may extend to a same juristic person, same related party or same affiliated entity should not exceed NT$7,000,000,000 respectively or two times the net worth of that foreign bank branch, whichever is higher. The NTD credit that a foreign bank branch may extend to a same natural person shall not exceed NT$1,500,000,000 respectively or the amount calculated according to the restrictions set forth by the competent authority pursuant to Paragraph 1, Article 33-3 of the Act, whichever is higher.2. Bridge loans extended for mergers and acquisitions by a foreign bank branch may excluded from the aggregated amount of the NTD credit that the foreign bank branch may extend to a same juristic person, same related party or same affiliated entity when meeting following conditions:(1) Combined with bridge loans, the aggregated amount of the credit that a foreign bank branch may extend to a juristic same person, same related party or same affiliated entity , shall not exceed the limit stipulated in the paragraph 1.(2) The tenor of such bridge loan shall not exceed six months; the extension shall be up to six months when necessary.(3) The ratio of the foreign bank's regulatory capital to risk-weighted assets at the end of the previous fiscal year preceding application shall reached the ratio in the provisions of Article 5 of Regulations Governing the Capital Adequacy Ratio and Capital Category of Banks plus two percentage points, and neither the foreign bank nor the branch shows accumulated losses on its financial statements at the end of the previous fiscal year.For existing credit cases with credit outstanding or line of credit agreed in writing exceeding the limits set forth in the preceding two paragraphs prior to the amendment of the article on 11 December 2009, a foreign bank branch may continue to honor the credit extension agreement or continue to disperse funds according to the written agreement until such agreement expires.The term “net worth” and the “net worth” calculated according to the authorization provisions that apply mutatis mutandis to the branches of foreign banks mentioned in the second paragraph of this Article shall mean the net worth of a foreign bank branch after the accounting books were closed at the end of the previous fiscal year. Where the net worth of a foreign bank branch changes due to the inward remittance of the operating funds, outward remittance of earnings or a merger in the current year, such changes shall be included in the calculation of the branch's net worth in the previous fiscal year and determined after obtaining the review report of a certified public accountant.
中文原文 外國銀行分行及代表人辦事處設立及管理辦法第14條
外國銀行分行對同一人、同一關係人或同一關係企業之授信限額準用本法第三十三條之三第一項之授權規定時，所稱淨值係指其總行淨值。
其中新臺幣授信限額並應符合第二項規定。
外國銀行分行對同一人、同一關係人或同一關係企業之新臺幣授信限額應符合下列條件：
一、外國銀行分行對同一法人、同一關係人或同一關係企業之新臺幣授信限額，各為新臺幣七十億元，或以該外國銀行分行淨值之二倍孰高者為限；對同一自然人之新臺幣授信限額為新臺幣十五億元，或以準用本法第三十三條之三第一項之授權規定計算之各款限額孰高者為限。
二、外國銀行分行辦理企業併購授信案屬過渡性融資，且符合下列規定者，得不計入對同一法人、同一關係人或同一關係企業之新臺幣授信總餘額：
（一）過渡性融資與該外國銀行分行對該同一法人、同一關係人或同一關係企業授信總餘額併計後，不得超過第一項規定。
（二）過渡性融資之授信期間不得逾六個月，必要時得再展延六個月。
（三）外國銀行分行辦理本款規定之過渡性融資時，其總行前一會計年度自有資本與風險性資產比率應達銀行資本適足性及資本等級管理辦法第五條規定加計二個百分點以上，且該外國銀行分行及其總行前一會計年度財務報表無累積虧損。
本修正條文於中華民國九十八年十二月十一日修正發布前既有授信案件餘額或已與客戶書面約定授信額度，超過前二項規定限額者，得繼續該授信契約或依該書面約定授信額度續撥款項，至屆期為止。
第二項所稱之淨值及準用授權規定計算時所稱淨值，係指外國銀行分行前一會計年度決算後淨值。
但外國銀行分行當年度有營運資金匯入、盈餘匯出或因合併致淨值變動者，應併入外國銀行分行前一會計年度決算後淨值，並取得會計師核閱報告後計算之。
其中新臺幣授信限額並應符合第二項規定。
外國銀行分行對同一人、同一關係人或同一關係企業之新臺幣授信限額應符合下列條件：
一、外國銀行分行對同一法人、同一關係人或同一關係企業之新臺幣授信限額，各為新臺幣七十億元，或以該外國銀行分行淨值之二倍孰高者為限；對同一自然人之新臺幣授信限額為新臺幣十五億元，或以準用本法第三十三條之三第一項之授權規定計算之各款限額孰高者為限。
二、外國銀行分行辦理企業併購授信案屬過渡性融資，且符合下列規定者，得不計入對同一法人、同一關係人或同一關係企業之新臺幣授信總餘額：
（一）過渡性融資與該外國銀行分行對該同一法人、同一關係人或同一關係企業授信總餘額併計後，不得超過第一項規定。
（二）過渡性融資之授信期間不得逾六個月，必要時得再展延六個月。
（三）外國銀行分行辦理本款規定之過渡性融資時，其總行前一會計年度自有資本與風險性資產比率應達銀行資本適足性及資本等級管理辦法第五條規定加計二個百分點以上，且該外國銀行分行及其總行前一會計年度財務報表無累積虧損。
本修正條文於中華民國九十八年十二月十一日修正發布前既有授信案件餘額或已與客戶書面約定授信額度，超過前二項規定限額者，得繼續該授信契約或依該書面約定授信額度續撥款項，至屆期為止。
第二項所稱之淨值及準用授權規定計算時所稱淨值，係指外國銀行分行前一會計年度決算後淨值。
但外國銀行分行當年度有營運資金匯入、盈餘匯出或因合併致淨值變動者，應併入外國銀行分行前一會計年度決算後淨值，並取得會計師核閱報告後計算之。