Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 43
A Taiwan bank shall promptly report to the Competent Authority if its subsidiary bank in Mainland Area incurs losses. If the losses incurred exceed one third (1/3) of the subsidiary bank’s capital, the Competent Authority may order the Taiwan bank to propose a business improvement plan for the subsidiary bank and report the status of improvement periodically.Where the financial conditions of the subsidiary bank in Mainland Area deteriorates significantly that the sound operation of the Taiwan bank might be adversely affected, the Competent Authority may order the Taiwan bank to propose an exit plan and carry it out after the approval of 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43條
大陸地區子銀行營運出現虧損時，臺灣地區銀行應立即向主管機關申報；虧損超過資本三分之一者，主管機關得令臺灣地區銀行提出業務改善計畫，並定期向主管機關申報改善情形。
大陸地區子銀行之財務狀況如顯著惡化，有影響臺灣地區銀行健全經營之虞時，主管機關得令臺灣地區銀行提出退場計畫報主管機關許可後執行之。
大陸地區子銀行之財務狀況如顯著惡化，有影響臺灣地區銀行健全經營之虞時，主管機關得令臺灣地區銀行提出退場計畫報主管機關許可後執行之。