Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 39
A Taiwan bank may apply to the Competent Authority for approval for its subsidiary bank in Mainland Area to set up a branch, provided its subsidiary bank in Mainland Area is not subject to any disciplinary action, or has been subject to disciplinary action but remedial actions have been taken therefor and accepted by the Competent Authority.When a Taiwan bank’s subsidiary bank in Mainland Area intends to set up a branch, the Taiwan bank shall submit the following documents to the Competent Authority for approval:1. Application;2. A feasibility study;3. Business plan;4. Minutes of the board resolution of both the bank and its subsidiary bank;5. The financial report and regulatory compliance status of the subsidiary bank for the latest fiscal year;6. A calculation worksheet for the ratio of equity capital to risk-weighted assets of the subsidiary bank for the latest fiscal half year;7. The internal control and audit systems, operations management, and performance evaluation method of the subsidiary bank; and8. Such other information or documents as may be required by the Competent Authority.
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39條
臺灣地區銀行得向主管機關申請許可其大陸地區子銀行增設分行；申請前大陸地區子銀行應未受處分，或受處分而其違法情事已具體改善並經主管機關認可。
大陸地區子銀行增設分行，臺灣地區銀行應檢附下列書件，向主管機關申請許可：
一、申請書。
二、可行性分析。
三、營業計畫書。
四、該行及子銀行之董事會議事錄。
五、子銀行最近一年度之財務報告及法令遵循情形。
六、子銀行最近半年度自有資本與風險性資產比率計算表。
七、子銀行內部控制與稽核制度、營運管理及績效考核規定。
八、其他主管機關規定應提出之資料或文件。
大陸地區子銀行增設分行，臺灣地區銀行應檢附下列書件，向主管機關申請許可：
一、申請書。
二、可行性分析。
三、營業計畫書。
四、該行及子銀行之董事會議事錄。
五、子銀行最近一年度之財務報告及法令遵循情形。
六、子銀行最近半年度自有資本與風險性資產比率計算表。
七、子銀行內部控制與稽核制度、營運管理及績效考核規定。
八、其他主管機關規定應提出之資料或文件。