Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 12
If a bank that has been approved to conduct financial derivatives business has any of the following situations, the bank may undertake financial derivatives transactions for hedging purposes only:1. The bank's non-performing loan ratio for the most recent quarter is above 3%.2. A domestic bank's ratio of equity capital to risk assets is below the level prescribed in the Act.3. The bank has not set aside sufficient loan loss provision.
中文原文 銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法第12條
經核准辦理衍生性金融商品業務之銀行，有下列事項之一者，其辦理之衍生性金融商品以避險為限：
一、最近一季底逾期放款比率高於百分之三。
二、本國銀行自有資本與風險性資產比率低於本法規定標準。
三、備抵呆帳提列不足。
一、最近一季底逾期放款比率高於百分之三。
二、本國銀行自有資本與風險性資產比率低於本法規定標準。
三、備抵呆帳提列不足。