The Banking Act of The Republic of China Article 120

A foreign bank shall appropriate funds exclusively for its operation of business in the territory of the Republic of China and Articles 23 and 24 shall apply mutatis mutandis.
中文原文 銀行法第120條
外國銀行應專撥其在中華民國境內營業所用之資金,並準用第二十三條及第二十四條之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.