Rules Governing the Administration of Electronic Payment Business Article 52
A specialized electronic payment institution having any of the following situations shall report to the competent authority within one day after becoming aware of the event by stating the particulars of the event and providing related information, and send a copy of the same to the Central Bank of the ROC:1. Filing a petition with a court for reorganization or filing for or being filed for declaration of bankruptcy by itself or by a stakeholder.2. Engaging in business equivalent to businesses under the subparagraphs of Paragraph 1, Article 4 of the Act by itself or in cooperation with a foreign institution outside the ROC, whereas the local government takes any of the following actions:(1) Revoking, suspending or terminating the business permit of the electronic payment institution or the foreign institution.(2) Disallowing the electronic payment institution or the foreign institution to continue its business or halting its business.3. The securities or other financial products invested by the specialized electronic payment institution using the payment funds pursuant to Paragraph 2, Article 22 of the Act are canceled or seriously impaired in value.4. Transfer of equity or change of equity structure involving more than ten percent (10%) of its ownership.5. Having the incidence of bounced check due to insufficient funds, being denied services by banks, or having other events that cause loss of good credit standing.6. Having a litigious or non-litigious event, or an administrative disposition or administrative lawsuit that has material impact on the finance or business of the institution.7. Having a situation provided in Subparagraph 1, Paragraph 1, Article 185 of the Company Act.8. Having a fraud or material deficiency in internal controls.9. Having an information security breach that results in damage to the interests of users or affects the sound operation of the institution.10. A director, supervisor or managerial officer has any of the following situations:(1) Being sentenced to imprisonment for the offense of forging instruments or seals, counterfeiting currency or valuable securities, misappropriation, fraud or breach of trust.(2) Being sentenced to imprisonment for violating the Act, Banking Act, Financial Holding Company Act, Trust Enterprise Act, Act Governing Bills Finance Business, Financial Assets Securitization Act, Real Estate Securitization Act, Insurance Act, Securities and Exchange Act, Futures Trading Act, Securities Investment Trust and Consulting Act, Foreign Exchange Control Act, Credit Cooperatives Act, Agricultural Finance Act, Farmers’ Association Act, Fishermen’s Association Act, Money Laundering Control Act or other laws regulating financial activity.11. Other significant events that are sufficient to affect the operations of the electronic payment institution or the interests of its shareholders or users.
中文原文 電子支付機構業務管理規則第52條
專營電子支付機構有下列情事之一者，應於知悉後一日內檢具事由及資料向主管機關申報並副知中央銀行：
一、自行或經利害關係人向法院聲請重整或宣告破產。
二、於我國境外經營相當於本條例第四條第一項各款業務，或與境外機構合作經營該等業務，經當地政府為下列行為之一者：
（一）撤銷、中止或終止電子支付機構或該境外機構之經營業務許可。
（二）禁止、暫停電子支付機構或該境外機構繼續經營業務。
三、依本條例第二十二條第二項規定運用支付款項，所持有之有價證券或其他金融商品遭註銷或價值嚴重減損。
四、發生百分之十以上之股權讓與、股權結構變動。
五、發生存款不足之退票、拒絕往來或其他喪失債信情事。
六、因訴訟、非訟、行政處分或行政爭訟事件，對公司財務或業務有重大影響。
七、有公司法第一百八十五條第一項第一款規定之情事。
八、發生舞弊案或內部控制發生重大缺失情事。
九、發生資通安全事件，且其結果造成使用者權益受損或影響公司健全營運。
十、董事、監察人或經理人有下列情形之一者：
（一）觸犯偽造文書、偽造貨幣、偽造有價證券、侵占、詐欺、背信罪而受有期徒刑以上宣告。
（二）觸犯本條例、銀行法、金融控股公司法、信託業法、票券金融管理法、金融資產證券化條例、不動產證券化條例、保險法、證券交易法、期貨交易法、證券投資信託及顧問法、管理外匯條例、信用合作社法、農業金融法、農會法、漁會法、洗錢防制法或其他金融管理法規，而受刑之宣告。
十一、其他足以影響營運、股東權益或使用者權益之重大情事。
一、自行或經利害關係人向法院聲請重整或宣告破產。
二、於我國境外經營相當於本條例第四條第一項各款業務，或與境外機構合作經營該等業務，經當地政府為下列行為之一者：
（一）撤銷、中止或終止電子支付機構或該境外機構之經營業務許可。
（二）禁止、暫停電子支付機構或該境外機構繼續經營業務。
三、依本條例第二十二條第二項規定運用支付款項，所持有之有價證券或其他金融商品遭註銷或價值嚴重減損。
四、發生百分之十以上之股權讓與、股權結構變動。
五、發生存款不足之退票、拒絕往來或其他喪失債信情事。
六、因訴訟、非訟、行政處分或行政爭訟事件，對公司財務或業務有重大影響。
七、有公司法第一百八十五條第一項第一款規定之情事。
八、發生舞弊案或內部控制發生重大缺失情事。
九、發生資通安全事件，且其結果造成使用者權益受損或影響公司健全營運。
十、董事、監察人或經理人有下列情形之一者：
（一）觸犯偽造文書、偽造貨幣、偽造有價證券、侵占、詐欺、背信罪而受有期徒刑以上宣告。
（二）觸犯本條例、銀行法、金融控股公司法、信託業法、票券金融管理法、金融資產證券化條例、不動產證券化條例、保險法、證券交易法、期貨交易法、證券投資信託及顧問法、管理外匯條例、信用合作社法、農業金融法、農會法、漁會法、洗錢防制法或其他金融管理法規，而受刑之宣告。
十一、其他足以影響營運、股東權益或使用者權益之重大情事。