Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 45
A Taiwan bank shall comply with the following provisions after it has established a subsidiary bank in Mainland Area:1. The bank shall input the basic and operating information of the subsidiary bank and its branch and sub-branch into an information reporting system designated by the Competent Authority;2. The subsidiary bank shall undertake internal audit 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 subsidiary bank prepared by the financial authority in Mainland Area to the Competent Authority for recordation;3. The bank shall prepare consolidated financial statement including the subsidiary bank in Mainland Area along with other offshore branches of the bank and submit same to the Competent Authority for recordation; and4. 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45條
大陸地區子銀行設立後，臺灣地區銀行應依下列規定辦理：
一、於主管機關指定之資訊申報系統填報子銀行及其分行、支行之基本資料及營運狀況資料。
二、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。
三、應依法令連同其他境外分支機構編製合併財務報告，報主管機關備查。
四、其他主管機關規定應提出之資料或文件。
一、於主管機關指定之資訊申報系統填報子銀行及其分行、支行之基本資料及營運狀況資料。
二、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。
三、應依法令連同其他境外分支機構編製合併財務報告，報主管機關備查。
四、其他主管機關規定應提出之資料或文件。