Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 13
A bank offering financial derivatives shall conduct the business in accordance with InternationalFinancial Reporting Standards (IFRS), International Accounting Standards(IAS),IFRIC and SICinterpretations,and applicable laws and regulations, and any restrictions or provisions applicable to parties to any transaction shall not be relaxed or disregarded due to the combination of transactions.
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13條
銀行辦理衍生性金融商品，應依據國際財務報導準則（IFRS）、國際會計準則（IAS）、解釋、解釋公告及相關法規辦理。
各項業務對交易雙方之各相關限制或規定，不得因組合而有放寬或忽略之情形。
各項業務對交易雙方之各相關限制或規定，不得因組合而有放寬或忽略之情形。