Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 32
Taiwan banks with branch or sub-branch in Mainland Area shall comply with the following provisions:1. The bank shall first obtain approval from the Competent Authority if the businesses of its branch or sub-branch do not comply with the financial regulations in Taiwan Area;2. If the branch or sub-branch has a material contingent or fraud incident, the bank shall handle and report it according to the provisions set forth by the Competent Authority;3. If the branch or sub-branch changes its business address or business items, the bank shall report to the Competent Authority in advance for recordation;4. When the branch or sub-branch reports to the financial authority in Mainland Area according to the local financial regulations, the bank shall promptly report same to the Competent Authority for recordation;5. The bank shall input the basic and operating information of the branch and sub-branch into an information reporting system designated by the Competent Authority;6. The branch and sub-branch shall undertake internal audits in accordance with the Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries. The bank shall submit the business audit report, independent auditor’s report, and financial examination report on its branch or sub-branch prepared by the financial authority in Mainland Area to the Competent Authority for recordation;7. The bank shall prepare consolidated financial statement including the branch and sub-branch in Mainland Area along with other offshore branches of the bank and submit same to the Competent Authority for recordation in accordance with Article 49 of the Banking Act; and8. Before replacing the branch manager, the bank shall first submit documents verifying that the new branch manager meets the qualification requirements set forth in Paragraph 2 of Article 26 herein to the Competent Authority for approval.The provisions in the preceding paragraph apply mutatis mutandis to third-area subsidiary banks with branch and sub-branch in Mainland China, and the situation under Subparagraph 1 of the preceding paragraph require ex-ante reporting to the Competent Authority for recordation.
中文原文 臺灣地區與大陸地區金融業務往來及投資許可管理辦法第32條
臺灣地區銀行在大陸地區設立分行、支行者，應依下列規定辦理：
一、分行、支行辦理各項業務，如有不符臺灣地區金融法令規定者，應事先報主管機關許可。
二、分行、支行發生重大偶發或舞弊事件，應依主管機關規定處理及通報。
三、分行、支行之營業地址或營業項目變動，應於事前報主管機關備查。
四、依大陸地區金融法規向當地相關主管機關報告事項，應即報主管機關備查。
五、於主管機關指定之資訊申報系統填報分行、支行之基本資料及營運狀況資料。
六、依金融控股公司及銀行業內部控制及稽核制度實施辦法辦理內部查核。
業務稽核報告、會計師查核報告及大陸地區金融主管機關之檢查報告等資料，應分送主管機關備查。
七、每年度應連同其他境外分支機構編製合併財務報表，依銀行法第四十九條規定報主管機關備查。
八、分行經理變更前，應先檢具變更後之分行經理符合第二十六條第二項規定之證明文件，報主管機關許可。
第三地區子銀行在大陸地區設立分行、支行者，準用前項規定辦理。
但第一款情形，應事先報主管機關備查。
一、分行、支行辦理各項業務，如有不符臺灣地區金融法令規定者，應事先報主管機關許可。
二、分行、支行發生重大偶發或舞弊事件，應依主管機關規定處理及通報。
三、分行、支行之營業地址或營業項目變動，應於事前報主管機關備查。
四、依大陸地區金融法規向當地相關主管機關報告事項，應即報主管機關備查。
五、於主管機關指定之資訊申報系統填報分行、支行之基本資料及營運狀況資料。
六、依金融控股公司及銀行業內部控制及稽核制度實施辦法辦理內部查核。
業務稽核報告、會計師查核報告及大陸地區金融主管機關之檢查報告等資料，應分送主管機關備查。
七、每年度應連同其他境外分支機構編製合併財務報表，依銀行法第四十九條規定報主管機關備查。
八、分行經理變更前，應先檢具變更後之分行經理符合第二十六條第二項規定之證明文件，報主管機關許可。
第三地區子銀行在大陸地區設立分行、支行者，準用前項規定辦理。
但第一款情形，應事先報主管機關備查。