Regulations Governing Foreign Currency Bond Brokerage, Proprietary Trading, and Investment by Bills Finance Companies Article 3
The term "foreign currency bonds" in these Regulations means bonds that have been approved for issuance or trading in the Republic of China (ROC), and are denominated in a foreign currency, or bonds that are issued or traded on a foreign securities exchange market.If a bills finance company holds foreign currency bonds as referred to in the preceding paragraph that are convertible corporate bonds, exchangeable corporate bonds, or corporate bonds with warrants, it may not convert, exchange, or trade the bonds for stock.The criteria for and scope of "bonds that are issued or traded on a foreign securities exchange market" as referred to in paragraph 1 shall be governed by the rules regulating brokerage and proprietary trading of foreign securities by securities firms as set forth by the FSC.
中文原文 票券金融公司辦理外幣債券經紀自營及投資管理辦法第3條
本辦法所稱外幣債券，指經核准於我國發行或交易，並以外幣計價之債券，及於外國證券交易市場發行或交易之債券。
票券金融公司持有前項外幣債券如為轉換公司債、交換公司債或附認股權公司債等，不得進行轉換、交換或抵繳為股票。
第一項所稱外國證券交易市場發行或交易之債券，其具備條件及範圍應適用主管機關所訂證券商經紀、自行買賣外國有價證券相關規範。
票券金融公司持有前項外幣債券如為轉換公司債、交換公司債或附認股權公司債等，不得進行轉換、交換或抵繳為股票。
第一項所稱外國證券交易市場發行或交易之債券，其具備條件及範圍應適用主管機關所訂證券商經紀、自行買賣外國有價證券相關規範。