Regulations Governing the Approval Review Criteria and the Administration of the Issuing of International Electronic Stored Value Cards or Cooperating with a Foreign Institution in Issuing Electronic Stored Value Cards Article 5
An issuer that applies to issue international electronic stored value cards by itself or in cooperation with a foreign institution shall apply to the Competent Authority for approval, submitting two copies of each of the following documents: 1. Application form. 2. Minutes of the board of directors meeting or board of governors meeting. 3. A Business plan describing the scope of the business of the international electronic stored value cards that it will issue by itself or in cooperation with a foreign institution, principles and directions of business operation and actual implementation methods, feasibility study (including the factors in the selection of the overseas territory(ies) in which the international electronic stored value cards may be used, applicable provisions of local laws and regulations and whether the provisions thereof are complied with), international market prospects, and risk/benefit analysis. 4. Internal business guidelines and business procedures. 5. Agreements or templates of agreements between relevant parties involved in the electronic stored value card business regarding their respective rights and obligations.6. Value adding mechanism of the electronic stored value card.7. Clearing and settlement mechanism of electronic stored value card transactions: for international electronic stored value cards, specify the clearing and settlement mechanism for when the card is used overseas.8. Trust agreement signed with a trust enterprise or a template therefor; full performance guarantee agreement signed with a bank or a template therefor. 9. Other documents as required by the Competent Authority.A bank that applies to issue international electronic stored value cards by itself or in cooperation with a foreign institution need not submit the documents in subparagraph 8 of the preceding paragraph. The internal business guidelines mentioned in paragraph 1, subparagraph 4 shall contain the following items:1. Operational manual and division of responsibilities. 2. Accounting treatment methods. 3. Measures for protecting the rights and interests of cardholders using the international electronic stored value cards domestically and overseas. 4. Procedures for handling consumer disputes arising when cardholders use the international electronic stored value cards domestically and overseas. 5. Internal control systems and internal audit systems.6. Other documents as required by the Competent Authority.
中文原文 發行國際通用電子票證或與國外機構合作發行電子票證之審核標準及管理辦法第5條
發行機構申請自行發行或與國外機構合作發行國際通用電子票證，應檢具下列書件各二份，向主管機關申請核准：
一、申請書。
二、董事會或理事會會議紀錄。
三、營業計畫書：載明自行發行或與國外機構合作發行國際通用電子票證之業務範圍、業務經營之原則與方針及具體執行之方法、可行性分析（包括國際通用電子票證得以使用國外地區之選定因素、當地適用之法令規定及是否符合其規定）、國際市場展望及風險、效益評估。
四、業務章則及業務流程說明。
五、電子票證業務各關係人間權利義務關係約定書或其範本。
六、電子票證所採用之加值機制說明。
七、電子票證交易之結算及清算機制說明：載明國際通用電子票證於國外使用時之結算及清算機制之說明。
八、與信託業者簽訂之信託契約或其範本；或與銀行簽訂之履約保證契約或其範本。
九、其他經主管機關規定之書件。
銀行申請自行發行或與國外機構合作發行國際通用電子票證，毋須檢具前項第八款規定之文件。
第一項第四款所稱之業務章則應記載下列事項：
一、作業手冊及權責劃分。
二、會計處理方式。
三、持卡人於國內外使用國際通用電子票證之權益保障措施。
四、持卡人於國內外使用國際通用電子票證之消費糾紛處理程序。
五、內部控制制度及內部稽核制度。
六、其他經主管機關規定之書件。
一、申請書。
二、董事會或理事會會議紀錄。
三、營業計畫書：載明自行發行或與國外機構合作發行國際通用電子票證之業務範圍、業務經營之原則與方針及具體執行之方法、可行性分析（包括國際通用電子票證得以使用國外地區之選定因素、當地適用之法令規定及是否符合其規定）、國際市場展望及風險、效益評估。
四、業務章則及業務流程說明。
五、電子票證業務各關係人間權利義務關係約定書或其範本。
六、電子票證所採用之加值機制說明。
七、電子票證交易之結算及清算機制說明：載明國際通用電子票證於國外使用時之結算及清算機制之說明。
八、與信託業者簽訂之信託契約或其範本；或與銀行簽訂之履約保證契約或其範本。
九、其他經主管機關規定之書件。
銀行申請自行發行或與國外機構合作發行國際通用電子票證，毋須檢具前項第八款規定之文件。
第一項第四款所稱之業務章則應記載下列事項：
一、作業手冊及權責劃分。
二、會計處理方式。
三、持卡人於國內外使用國際通用電子票證之權益保障措施。
四、持卡人於國內外使用國際通用電子票證之消費糾紛處理程序。
五、內部控制制度及內部稽核制度。
六、其他經主管機關規定之書件。