Offshore Banking Act Article 20
After the end of each fiscal year, an offshore banking branch shall submit its operation report, balance sheet and income statement to the competent authorities for recordation. The competent authorities may at any time request the offshore banking branch to provide, within a given period of time, information concerning its business or financial conditions or other reports. However, offshore banking branches shall be exempt from the requirements to make public their balance sheets.
中文原文 國際金融業務條例第20條
國際金融業務分行每屆營業年度終了，應將營業報告書、資產負債表及損益表，報請主管機關備查。
主管機關得隨時令其於限期內，提供業務或財務狀況資料或其他報告。
但其資產負債表免予公告。
主管機關得隨時令其於限期內，提供業務或財務狀況資料或其他報告。
但其資產負債表免予公告。