Regulations Governing the Capital Reduction at the Subsidiaries of a Financial Holding Company Article 2
The capital reduction mentioned in these regulations refers to a subsidiary company of a financial holding company (hereafter referred to as “the financial holding subsidiary company”) returns capital stock to shareholders for the purpose of decreasing capital and thus obtaining capital for the financial holding company.If the financial holding subsidiary company adopts capital reduction to compensate the cumulative losses, then it should be attended by other relating regulations and is not subject to these regulations.
中文原文 金融控股公司之子公司減資辦法第2條
本辦法所稱減資，係指金融控股公司之子公司（以下稱金控子公司）以退還股本予股東而減少資本之方式，使金融控股公司取得資金。
金控子公司如以減少資本方式彌補其累積虧損者，依其他相關法令規定辦理，不適用本辦法之規定。
金控子公司如以減少資本方式彌補其累積虧損者，依其他相關法令規定辦理，不適用本辦法之規定。