Offshore Banking Act Article 17
Offshore banking branches shall be exempt from loan loss reserve requirements, unless otherwise required by the laws of the country where the said offshore banking branch's head office is located or required by the said country's banking authority.
中文原文 國際金融業務條例第17條
國際金融業務分行，除其總行所在國法律及其金融主管機關規定，應提之呆帳準備外，免提呆帳準備。