Offshore Banking Act Enforcement Rules Article 8
The net worth of an offshore banking branch of a foreign bank shall be calculated in combination with the net worth of all branches of the foreign bank within the ROC, and the aggregate net worth may not be less than two-thirds of the minimum amount of the working capital prescribed by the FSC.
中文原文 國際金融業務條例施行細則第8條
外國銀行國際金融業務分行之淨值併計入該外國銀行在我國所有分行之淨值，不得低於金管會所規定外國銀行最低營業所用資金之三分之二。