Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 38
When the branch of a foreign bank in Taiwan engages in financial derivative business, the obligations of the board of directors under these Regulations may be performed by the person(s) authorized by the bank's head office.
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38條
外國銀行在臺分行辦理衍生性金融商品業務，本辦法規定之董（理）事會義務得由其總行授權人員負責。