Rules Governing Offshore Banking Branches Article 7
An offshore banking branch of a foreign bank may file application with the Financial Supervisory Commission of the Executive Yuan for the outward remittances of earnings once the amount of earnings of such offshore banking branch stated in the relevant audited financial statement has been added to the total earnings of all other branches within the ROC of such foreign bank.
中文原文 國際金融業務分行管理辦法第7條
外國銀行國際金融業務分行盈餘之匯出，於經會計師查核簽證之帳列盈餘併入該外國銀行在我國分行盈餘，向金管會申報後始得匯出。