The Act Governing Bills Finance Business Article 40
A Bills Finance Company shall not invest in other enterprises. However, in connection with a government economic development plan, or financial policy and with the Competent Authorities approval, a Bills Company may invest in financial related enterprises, enterprises related to its business, or enterprises permitted to be invested in by the Competent Authority prior to the promulgation of this Act. The counterparties, amount, management and other matters related to such investments shall be subject to the regulations promulgated by the Competent Authority.A Bills Finance Company investment in bonds and derivatives shall be subject to restrictions prescribed by the Competent Authority after consulting with the CBC.A Bills Finance Company may invest not more than thirty percent (30%) of its net worth at the time such investment is made in real estate for its own use.A Bills Company shall not invest in real estate other than for its own use, unless:1. A substantial portion of the real estate is for its own use;2. The real estate will be for its own use in the near future; or3. A substantial portion of the originally owned and later redeveloped real estate is for its own use.A Bills Finance Company may not invest more than ten percent (10%) of its net worth in real estate not for its own use in accordance with the exceptions in the preceding paragraph. The total amount that a Bills Finance Company may invest in real estate not for its own use plus the total amount a Bills Finance Company invest in real estate for its own use shall not exceed thirty percent (30%) of a Bills Finance Company's net worth at the time of the investment in said real estate.Should a Bills Finance Company enter into a real estate transaction with an entity in which the Bills Finance Company holds more than three percent (3%) of the paid-in capital, or with the responsible person(s) or staff members or major shareholders of the Bills Finance Company, or with an interested party of the Bills Finance Company's responsible person, the Bills Finance Company shall do so at arms length and obtain the consent of more than three-quarters (3/4) of the Bills Finance Company’s directors present at a board meeting where at least two-thirds (2/3) of the directors are present.
中文原文 票券金融管理法第40條
票券金融公司不得投資於其他企業。
但為配合政府經濟發展計畫或金融政策，經主管機關核准投資於金融相關事業、與其業務密切關聯之企業或於本法施行前經主管機關核准投資者，不在此限；其投資之對象、限額、管理及其他應遵行事項之辦法，由主管機關定之。
票券金融公司投資債券及從事衍生性金融商品交易之種類、限額、管理及其他應遵行事項之辦法，由主管機關會商中央銀行定之。
票券金融公司對自用不動產之投資，不得超過其於投資該項不動產時淨值之百分之三十。
票券金融公司不得投資非自用不動產。
但下列情形不在此限：
一、營業所在地不動產主要部分為自用者。
二、為短期內自用需要而預購者。
三、原有不動產就地重建主要部分為自用者。
票券金融公司依前項但書規定投資非自用不動產總金額，不得超過其淨值之百分之十，且與自用不動產投資合計之總金額，不得超過其於投資該項不動產時淨值之百分之三十。
票券金融公司與其持有實收資本總額百分之三以上之企業，或與本公司負責人、職員或主要股東，或與本公司負責人之利害關係人為不動產交易時，須合於營業常規，並應經董事會三分之二以上董事之出席及出席董事四分之三以上同意。
但為配合政府經濟發展計畫或金融政策，經主管機關核准投資於金融相關事業、與其業務密切關聯之企業或於本法施行前經主管機關核准投資者，不在此限；其投資之對象、限額、管理及其他應遵行事項之辦法，由主管機關定之。
票券金融公司投資債券及從事衍生性金融商品交易之種類、限額、管理及其他應遵行事項之辦法，由主管機關會商中央銀行定之。
票券金融公司對自用不動產之投資，不得超過其於投資該項不動產時淨值之百分之三十。
票券金融公司不得投資非自用不動產。
但下列情形不在此限：
一、營業所在地不動產主要部分為自用者。
二、為短期內自用需要而預購者。
三、原有不動產就地重建主要部分為自用者。
票券金融公司依前項但書規定投資非自用不動產總金額，不得超過其淨值之百分之十，且與自用不動產投資合計之總金額，不得超過其於投資該項不動產時淨值之百分之三十。
票券金融公司與其持有實收資本總額百分之三以上之企業，或與本公司負責人、職員或主要股東，或與本公司負責人之利害關係人為不動產交易時，須合於營業常規，並應經董事會三分之二以上董事之出席及出席董事四分之三以上同意。