Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 78
A Mainland commercial bank or Mainland-funded bank may apply for exchange settlement for the dividends or earnings distribution it has earned from its investment in Taiwan Area.If a Mainland commercial bank or Mainland-funded bank has transferred its shares with the approval of the Competent Authority or its invested financial institutions undergoes capital decrease, such bank may apply for exchange settlement for the total amount of investment as approved by the Competent Authority. The same provisions apply to any capital gain derived from the investment.A Mainland commercial bank or Mainland-funded bank may not transfer its right of exchange settlement under these Regulations, unless it is otherwise approved by the Competent Authority in consultation with the Central Bank.
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78條
大陸地區商業銀行或陸資銀行得以其投資每年所得之孳息或受分配之盈餘，申請結匯。
大陸地區商業銀行或陸資銀行經許可轉讓股份或被投資金融機構減資者，得以其經主管機關審定之投資額，全額一次申請結匯；其因投資所得之資本利得，亦同。
大陸地區商業銀行或陸資銀行依本辦法享有結匯之權利，不得轉讓。
但經主管機關洽商中央銀行許可者，不在此限。
大陸地區商業銀行或陸資銀行經許可轉讓股份或被投資金融機構減資者，得以其經主管機關審定之投資額，全額一次申請結匯；其因投資所得之資本利得，亦同。
大陸地區商業銀行或陸資銀行依本辦法享有結匯之權利，不得轉讓。
但經主管機關洽商中央銀行許可者，不在此限。