Regulations Governing Issuance of Corporate Bonds by Financial Holding Companies Article 5
If a financial holding company issues corporate bonds specified in Paragraph 1, Article 3 that are denominated in foreign currency, it shall comply with the following regulations:1. The issuance conditions of corporate bonds shall not involve the New Taiwan Dollar (NTD) exchange rate.2. The funds raised thereby shall be retained in foreign currency and if necessary, the funds shall be converted into NTD by means of FX swap or cross currency swap transactions.3. The financial holding company shall report to the Central Bank for record within one week after the issuance.
中文原文 金融控股公司發行公司債辦法第5條
金融控股公司發行第三條第一項公司債以外幣計價者，應依下列規定辦理：
一、債券發行條件不得涉及新臺幣匯率。
二、所募資金應以外幣保留。
如需兌換為新臺幣使用，應以換匯交易或換匯換利交易方式辦理。
三、於發行後一週內函報中央銀行備查。
一、債券發行條件不得涉及新臺幣匯率。
二、所募資金應以外幣保留。
如需兌換為新臺幣使用，應以換匯交易或換匯換利交易方式辦理。
三、於發行後一週內函報中央銀行備查。