Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 72
A Mainland commercial bank or Mainland-funded bank that meets the following requirements may apply to the Competent Authority for approval to make equity investment in a financial institution in Taiwan Area:1. The bank is in compliance with the law, soundly managed and has not committed any major regulatory violation within five (5) years prior to application;2. The bank is ranked, in terms of capital or assets, among the top two hundred banks in the world within one year prior to application;3. The bank engages in international banking business with a sound financial structure and its financial ratios comply with the standards prescribed by the competent authority;4. The bank has established a branch and operated business in a member country of OECD for five years or longer;5. The bank has comprehensive internal control systems and transparent financial and business information;6. The sources of funds for investment are clear; and7. No other facts indicate that the sound business operations of the bank may be hindered.The term “financial institution in Taiwan Area” as used in the preceding paragraph is limited to banks and financial holding companies. However if the economic cooperation agreement between Taiwan Area and Mainland Area provides otherwise, such agreement shall prevail.
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72條
大陸地區商業銀行或陸資銀行具備下列各款條件者，得申請參股投資臺灣地區之金融機構：
一、守法、健全經營，且申請前五年內無重大違規情事。
二、申請前一年度於全世界銀行資本或資產排名前二百名以內。
三、從事國際性銀行業務，財務健全並符合主管機關規定之財務比率。
四、已在OECD之會員國家設立分支機構並經營業務五年以上。
五、內部控制制度健全且財務、業務資訊透明。
六、投資資金來源明確。
七、無其他事實顯示有礙銀行健全經營業務之虞。
本節所稱臺灣地區金融機構，以銀行及金融控股公司為限。
但臺灣地區與大陸地區相關之經濟合作協議另有約定者，從其約定。
一、守法、健全經營，且申請前五年內無重大違規情事。
二、申請前一年度於全世界銀行資本或資產排名前二百名以內。
三、從事國際性銀行業務，財務健全並符合主管機關規定之財務比率。
四、已在OECD之會員國家設立分支機構並經營業務五年以上。
五、內部控制制度健全且財務、業務資訊透明。
六、投資資金來源明確。
七、無其他事實顯示有礙銀行健全經營業務之虞。
本節所稱臺灣地區金融機構，以銀行及金融控股公司為限。
但臺灣地區與大陸地區相關之經濟合作協議另有約定者，從其約定。