Regulations Governing the Trading of Financial Derivatives by Bills Finance Companies Article 9
A bills finance company that plans to conduct financial derivatives business as a business entity shall prepare documentation required by the Competent Authority and apply to the Competent Authority for approval, and in addition, meet the following requirements; where the transactions are to take place on the futures exchange, the bills finance company shall in addition apply for approval pursuant to the Futures Trading Act:1. The ratio of its equity capital to risk-weighted assets is ten percent (10%) or higher;2. The ratio of non-performing loan plus loans subject to observation in the quarter prior to the date of application is 3% or below, and the company is free of the situation of insufficient reserve for guarantee liabilities or insufficient bad debt allowance.3. The company did not incur accumulated loss in the previous year; and4. Its internal controls are free of material deficiencies or other situations that impede the sound operation of the company.Where a bills finance company becomes non-complying with any subparagraph of the preceding paragraph, the Competent Authority may limit its financial derivatives business.
中文原文 票券金融公司從事衍生性金融商品交易管理辦法第9條
票券金融公司以營業人身分經營衍生性金融商品業務，應檢具主管機關規定之申請書件，向主管機關申請核准，並符合下列規定；涉及期貨交易所之交易者，並應依期貨交易法規定申請許可：
一、自有資本與風險性資產比率超過百分之十。
二、最近一季逾期授信加應予觀察授信比率低於百分之三，且保證責任準備及備抵呆帳無提列不足。
三、上年度無累積虧損。
四、內部控制無重大缺失，且無其他有礙健全經營情事。
票券金融公司於前項申請經核准後，有未符合同項各款規定者，主管機關得限制其經營衍生性金融商品業務。
一、自有資本與風險性資產比率超過百分之十。
二、最近一季逾期授信加應予觀察授信比率低於百分之三，且保證責任準備及備抵呆帳無提列不足。
三、上年度無累積虧損。
四、內部控制無重大缺失，且無其他有礙健全經營情事。
票券金融公司於前項申請經核准後，有未符合同項各款規定者，主管機關得限制其經營衍生性金融商品業務。