Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 47
A Taiwan bank that meets the following requirements may apply to the Competent Authority for approval to make equity investment in a bank in Mainland Area:1. The bank is in compliance with the law, is soundly managed and has not been subject to any disciplinary action, or has been subject to disciplinary action but specific remedial actions have been taken therefor and accepted by the Competent Authority within three (3) years prior to application;2. The bank’s ratio of equity capital to risk-weighted assets after deducting the amount allocated for the proposed equity investment is 10% or higher;3. The bank’s non-performing loan ratio is 2% or lower during the latest fiscal half year;4. The bank’s loan loss coverage ratio is 60% or higher during the latest fiscal half year;5. The bank have international financial knowledge and experience; and6. The bank has established a branch and operated business in a member country of OECD for five years or longer, and said branch is free of major regulatory violation and free of remedial actions to be taken for deficiencies found in a financial examination within one year prior to application.A Taiwan bank that meets the requirements set forth in Subparagraphs 1 to 4 of the preceding paragraph may apply to the Competent Authority for approval to make equity investment in a non-bank financial institution in Mainland Area.Matters not specified in these Regulations with respect to equity investment in financial institutions in Mainland Area by Taiwan banks shall be governed by Article 74 of the Banking Act.
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47條
臺灣地區銀行符合下列各款規定者，得向主管機關申請許可參股投資大陸地區銀行：
一、守法、健全經營，且申請前三年內未受處分，或受處分而其違法情事已具體改善並經主管機關認可。
二、扣除本次參股投資金額後之自有資本與風險性資產比率應達百分之十以上。
三、最近半年度逾期放款比率在百分之二以下。
四、最近半年度備抵呆帳覆蓋率達百分之六十以上。
五、具備國際金融業務專業知識及經驗。
六、已在OECD之會員國家設立分支機構並經營業務五年以上，且該分支機構在申請前一年內未有重大違規或金融檢查發現缺失事項尚未改善之情事。
臺灣地區銀行符合前項第一款至第四款規定者，得向主管機關申請許可參股投資大陸地區非銀行之金融機構。
臺灣地區銀行參股投資大陸地區金融機構，本辦法未規定事項，準用銀行法第七十四條規定辦理。
一、守法、健全經營，且申請前三年內未受處分，或受處分而其違法情事已具體改善並經主管機關認可。
二、扣除本次參股投資金額後之自有資本與風險性資產比率應達百分之十以上。
三、最近半年度逾期放款比率在百分之二以下。
四、最近半年度備抵呆帳覆蓋率達百分之六十以上。
五、具備國際金融業務專業知識及經驗。
六、已在OECD之會員國家設立分支機構並經營業務五年以上，且該分支機構在申請前一年內未有重大違規或金融檢查發現缺失事項尚未改善之情事。
臺灣地區銀行符合前項第一款至第四款規定者，得向主管機關申請許可參股投資大陸地區非銀行之金融機構。
臺灣地區銀行參股投資大陸地區金融機構，本辦法未規定事項，準用銀行法第七十四條規定辦理。