Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 7
When a Taiwan bank or its third-area subsidiary bank applies to establish a branch or subsidiary bank, or make equity investment in Mainland Area, or a subsidiary company with over 50 percent of total outstanding voting shares or capital owned directly or indirectly by the bank intends to make investment in Mainland Area, the cumulative allocated operating capital and total amount of investment therefor combined shall not exceed 15 percent of the bank’s net worth at the time of application.When a Taiwan financial holding company applies to make equity investment in Mainland Area, or an affiliated company directly or indirectly controlled by the financial holding company (excluding a Taiwan bank, a subsidiary company with over 50 percent of total outstanding voting shares or capital owned by the bank, and a third-area subsidiary bank) intends to make investment in Mainland Area, the total amount of investment therefor shall not exceed 10 percent of the financial holding company’s net worth at the time of application.
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7條
臺灣地區銀行或第三地區子銀行赴大陸地區設立分行、子銀行或參股投資，及臺灣地區銀行直接或間接持有已發行有表決權股份總數或資本總額超過百分之五十之子公司赴大陸地區投資，其累積指撥之營業資金及投資總額合計數，不得超過申請時該銀行淨值之百分之十五。
臺灣地區金融控股公司赴大陸地區參股投資及其直接或間接控制之關係企業（不含臺灣地區銀行與其持有已發行有表決權股份總數或資本總額超過百分之五十之子公司及第三地區子銀行）赴大陸地區投資，其投資總額不得超過申請時該金融控股公司淨值百分之十。
臺灣地區金融控股公司赴大陸地區參股投資及其直接或間接控制之關係企業（不含臺灣地區銀行與其持有已發行有表決權股份總數或資本總額超過百分之五十之子公司及第三地區子銀行）赴大陸地區投資，其投資總額不得超過申請時該金融控股公司淨值百分之十。