Financial Holding Company Act Article 46
Where the aggregate transactions taking place between all subsidiaries of a financial holding company and any of the following counterparties reach a certain amount or a certain percentage, the financial holding company shall, within thirty (30) days after the end of each quarter in each fiscal year, report to the competent authority, and disclose the same via public announcement, the internet, or other means designated by the competent authority:1. Same natural person or same juridical person.2. Same natural person and his/her spouse and relatives by blood within the second degree of kinship, as well as enterprises in which the principal or his/her spouse is the responsible person.3. Same affiliate.The transactions mentioned in the preceding paragraph include:1. Credit extension;2. Guarantee or endorsement of short-term notes or bills;3. Transaction of notes, bills, or bonds with reverse repurchase agreement;4. Investment in or purchasing securities issued by any party mentioned in the preceding paragraph;5. Transactions of financial derivatives; and6. Other transactions as prescribed by the competent authority.The certain amount, certain percentage, content and format of reporting and disclosure referred to in Paragraph 1 hereof, and other matters to be complied with shall be prescribed by the competent authority.
中文原文 金融控股公司法第46條
金融控股公司所有子公司對下列對象為交易行為合計達一定金額或比率者，應於每營業年度各季終了三十日內，向主管機關申報，並以公告、網際網路或主管機關指定之方式對外揭露：
一、同一自然人或同一法人。
二、同一自然人與其配偶、二親等以內之血親，及以本人或配偶為負責人之企業。
三、同一關係企業。
前項交易行為之範圍如下：
一、授信。
二、短期票券之保證或背書。
三、票券或債券之附賣回交易。
四、投資或購買前項各款對象為發行人之有價證券。
五、衍生性金融商品交易。
六、其他經主管機關規定之交易。
第一項所定之一定金額、比率、申報與揭露之內容、格式及其他應遵行事項之辦法，由主管機關定之。
一、同一自然人或同一法人。
二、同一自然人與其配偶、二親等以內之血親，及以本人或配偶為負責人之企業。
三、同一關係企業。
前項交易行為之範圍如下：
一、授信。
二、短期票券之保證或背書。
三、票券或債券之附賣回交易。
四、投資或購買前項各款對象為發行人之有價證券。
五、衍生性金融商品交易。
六、其他經主管機關規定之交易。
第一項所定之一定金額、比率、申報與揭露之內容、格式及其他應遵行事項之辦法，由主管機關定之。