Regulations Governing the Establishment and Compliance Matters of Offshore Banking Branches Article 3
A bank applying to establish an offshore banking branch shall submit the following documents to the Financial Supervisory Commission (hereinafter referred to as “FSC”):1. An application letter, a list of business items to be approved, a brief history, the balance sheet and the statement of comprehensive income of the bank.2. Certified copies of the banking business license issued by the competent banking authority in the home country of the bank and the currently effective articles of incorporation of the bank's head office (accompanied by a Chinese translation of each).3. A certified copy of the resolution of the bank's board of directors in favor of the application for the special concession (accompanied by a Chinese translation).4. A list of the bank's directors, other responsible persons, and the designated responsible persons within the territory of the ROC (accompanied by a Chinese translation of each).5. An authenticated copy of the power of attorney issued by the bank to designate its responsible person in the ROC (accompanied by a Chinese translation).6. A self-assessment analysis of the compliance and soundness of the bank's business operations, including an explanation of any regulatory violations, fraud, or sanctions imposed within the past 5 years.7. A certified copy of the calculation of the bank's ratio of equity capital to risk-weighted assets at the end of the preceding fiscal year, issued by the competent banking authority in the bank's home country or by a certified public accountant.8. A letter issued by the competent banking authority in the home country of the foreign bank, confirming (1) its approval for the bank to establish an offshore banking branch in the ROC, (2) its willingness to cooperate with the ROC in supervision of the bank on a consolidated basis, and (3) the soundness of the bank's financial conditions and business operations.9. Documents evidencing the nationality of the responsible person of the foreign bank that files the application or does so through an attorney or a certified public accountant, and if the person is not a statutory representative of the bank, an authenticated copy of power of attorney issued by the bank shall be additionally submitted.10. A power of attorney issued by the responsible person of the bank if the application is filed by an authorized attorney or a certified public accountant.11. If the foreign bank did not rank among the world's top 500 banks in terms of capital or assets during the 1 year before application, it shall submit the business statistics showing the transactions between the foreign bank and the banks and major enterprises in the ROC during the 3 calendar years before application.12. A business plan, the content of which shall contain the following:(1) Organizational structure, division of responsibilities, and deployment of hardware and software resources.(2) Business items for operation.(3) Operating procedures or rules for major businesses.(4) Authorized ceilings for business operations and the design of risk management system.(5) Accounting system and internal audit system.(6) Documents evidencing the academic and experiential qualifications of the designated offshore banking branch manager.(7) Assessment of business operations and forecast business volume for the next 3 years.(8) Systems and procedures for the handling of asset quality evaluations, loss reserve provisions, clear-up of non-performing loans, and loan loss write-offs.After the FSC accepts the application documents, it shall review the application in conjunction with the Central Bank of the Republic of China (Taiwan) (CBC).After the bank's application is approved in accordance with the preceding paragraph, the FSC shall issue a license for the establishment of the offshore banking branch and the CBC shall issue a license for the operation of offshore banking business.An offshore banking branch applying to operate the business set forth in Article 4, paragraph 1, subparagraph 4 of the Act shall submit the photocopies of the approval letter and the permission license of securities business.
中文原文 國際金融業務分行設立及應遵行事項辦法第3條
銀行申請設立國際金融業務分行，應檢附下列書表文件，向金融監督管理委員會（以下簡稱金管會）申請：
一、申請函、申請許可事項表、該銀行簡單歷史、資產負債表及綜合損益表。
二、金融主管機關所發之銀行營業執照驗證本及該銀行總行現行有效之章程驗證本（各附中譯本）。
三、該銀行董事會對於申請特許之決議錄驗證本（附中譯本）。
四、該銀行董事、其他負責人及指定代表為在中華民國境內之負責人之名單（各附中譯本）。
五、該銀行指定代表為在中華民國境內之負責人所簽發之授權書認證本（附中譯本）。
六、該銀行業務經營守法性及健全性自我評估分析，包括該銀行最近五年內是否有違規、弊案或受處分情事之說明。
七、該銀行母國金融主管機關或執業會計師簽發之有關該銀行上會計年度自有資本與風險性資產比率計算書驗證本。
八、外國銀行母國金融主管機關所出具同意在我國設立國際金融業務分行，並與我國合作分擔該銀行合併監督管理義務及證明該銀行財務業務健全之文件。
九、外國銀行辦理或委託律師、會計師辦理此項申請之負責人國籍證明文件；其非屬該銀行之法定代理人者，另附該銀行出具之授權書認證本。
十、委託律師或會計師辦理申請者，該銀行負責人出具之委託書。
十一、外國銀行申請前一年於全世界銀行資本或資產排名逾五百名者，應提出前三曆年度與我國銀行及主要企業之業務往來統計表。
十二、營業計畫書，其內容應具備下列事項：
（一）組織架構、職掌分工及軟硬體配置。
（二）經營之業務項目。
（三）主要業務作業程序或規範。
（四）業務授權額度限制及風險管理系統設計。
（五）會計處理作業及內部稽核制度。
（六）預定經理人之學、經歷證明文件。
（七）業務經營評估及未來三年市場營運量預測。
（八）資產品質評估、損失準備提列、逾期放款清理及呆帳轉銷之制度及程序。
金管會於接受申請文件後，應會同中央銀行審核。
銀行經前項審核同意後，由金管會核發國際金融業務分行設立許可證，並由中央銀行發給核准辦理國際金融業務證書。
國際金融業務分行申請經營本條例第四條第一項第四款之業務，應檢具證券業務之許可函及許可證照之影本。
一、申請函、申請許可事項表、該銀行簡單歷史、資產負債表及綜合損益表。
二、金融主管機關所發之銀行營業執照驗證本及該銀行總行現行有效之章程驗證本（各附中譯本）。
三、該銀行董事會對於申請特許之決議錄驗證本（附中譯本）。
四、該銀行董事、其他負責人及指定代表為在中華民國境內之負責人之名單（各附中譯本）。
五、該銀行指定代表為在中華民國境內之負責人所簽發之授權書認證本（附中譯本）。
六、該銀行業務經營守法性及健全性自我評估分析，包括該銀行最近五年內是否有違規、弊案或受處分情事之說明。
七、該銀行母國金融主管機關或執業會計師簽發之有關該銀行上會計年度自有資本與風險性資產比率計算書驗證本。
八、外國銀行母國金融主管機關所出具同意在我國設立國際金融業務分行，並與我國合作分擔該銀行合併監督管理義務及證明該銀行財務業務健全之文件。
九、外國銀行辦理或委託律師、會計師辦理此項申請之負責人國籍證明文件；其非屬該銀行之法定代理人者，另附該銀行出具之授權書認證本。
十、委託律師或會計師辦理申請者，該銀行負責人出具之委託書。
十一、外國銀行申請前一年於全世界銀行資本或資產排名逾五百名者，應提出前三曆年度與我國銀行及主要企業之業務往來統計表。
十二、營業計畫書，其內容應具備下列事項：
（一）組織架構、職掌分工及軟硬體配置。
（二）經營之業務項目。
（三）主要業務作業程序或規範。
（四）業務授權額度限制及風險管理系統設計。
（五）會計處理作業及內部稽核制度。
（六）預定經理人之學、經歷證明文件。
（七）業務經營評估及未來三年市場營運量預測。
（八）資產品質評估、損失準備提列、逾期放款清理及呆帳轉銷之制度及程序。
金管會於接受申請文件後，應會同中央銀行審核。
銀行經前項審核同意後，由金管會核發國際金融業務分行設立許可證，並由中央銀行發給核准辦理國際金融業務證書。
國際金融業務分行申請經營本條例第四條第一項第四款之業務，應檢具證券業務之許可函及許可證照之影本。