Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 14
Any conversion between New Taiwan Dollars and foreign currencies in connection with a bank's financial derivatives business shall be handled in accordance with the provisions of the Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or 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14條
銀行辦理衍生性金融商品有涉及新臺幣及外幣之轉換部分，應依外匯收支或交易申報辦法之規定辦理。