Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 50
A Taiwan bank or financial holding company intending to make equity investment in Mainland Area shall submit the following documents to the Competent Authority for approval:1. Application;2. Investment plan, including the strategic objective of investment, expected benefits, sources of funds, fund utilization plan, and fund recovery plan;3. Minutes of the board resolution;4. A calculation worksheet for the ratio of equity capital to risk-weighted assets of the bank or financial holding company after deducting the amount allocated for the proposed equity investment, or a calculation worksheet for the group’s capital adequacy ratio and double leverage ratio after the proposed equity investment;5. Details of investments made and benefit analysis as of the date of application;6. CPA-audited or reviewed financial report for the latest fiscal year;7. An equity investment agreement which should show that the financial and business information of the invested company will be made available and the strategic objective of the investment will be performed; and8. Such other information or documents as may be required by the Competent Authority.When a third-area subsidiary bank intends to make equity investment in Mainland Area, its Taiwan parent company shall submit documents set out in the preceding paragraph to the Competent Authority for approval.
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50條
臺灣地區銀行及金融控股公司赴大陸地區參股投資，應檢附下列書件，向主管機關申請許可：
一、申請書。
二、投資計畫書，應含投資策略目的、預期效益、資金來源、運用計畫、資金回收計畫等項目。
三、董事會議事錄。
四、扣除本次參股投資金額後之自有資本與風險性資產比率計算表，或本次參股投資後之集團資本適足率計算表、雙重槓桿比率計算表。
五、申請日轉投資事業明細及效益分析。
六、最近一年度經會計師查核或核閱財務報告。
七、參股投資協議文件，內容應證明能取得被投資公司財務、業務資料及履行投資策略目的。
八、其他主管機關規定應提出之資料或文件。
第三地區子銀行赴大陸地區參股投資，臺灣地區母公司應檢附前項各款所定書件，向主管機關申請許可。
一、申請書。
二、投資計畫書，應含投資策略目的、預期效益、資金來源、運用計畫、資金回收計畫等項目。
三、董事會議事錄。
四、扣除本次參股投資金額後之自有資本與風險性資產比率計算表，或本次參股投資後之集團資本適足率計算表、雙重槓桿比率計算表。
五、申請日轉投資事業明細及效益分析。
六、最近一年度經會計師查核或核閱財務報告。
七、參股投資協議文件，內容應證明能取得被投資公司財務、業務資料及履行投資策略目的。
八、其他主管機關規定應提出之資料或文件。
第三地區子銀行赴大陸地區參股投資，臺灣地區母公司應檢附前項各款所定書件，向主管機關申請許可。