Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 6
A bank conducting financial derivatives business shall formulate operational strategies and operating guidelines as follows, and submit same and any revisions thereafter to its board of directors (council members) for approval:1.Operational strategies for financial derivatives business.2.Operational guidelines, which shall include the following particulars:(1)Business principles and policies.(2)Business operating procedures .(3)Internal control systems.(4)Methods for periodic evaluation.(5)Methods for accounting treatment.(6)Internal audit systems.(7)Risk management measures.(8)Customer protection measures.The bank's board of directors (council members) shall, in view of changes in products and of market, timely review its operational strategies and operational guidelines mentioned in the preceding paragraph, and assess whether its business performance is consistent with the established operational strategies, and whether risks undertaken are within the scope of the bank's tolerance. The review shall be performed at least once each year. However the preceding provision does not apply to the branches of foreign banks in Taiwan which conduct such reviews periodically pursuant to the instructions of their 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6條
銀行辦理衍生性金融商品業務，應訂定經營策略及作業準則，報經董（理）事會核准，修改時亦同，其內容如下：
一、辦理衍生性金融商品業務之經營策略。
二、作業準則內容，應包括下列事項：
（一）業務原則與方針。
（二）業務流程。
（三）內部控制制度。
（四）定期評估方式。
（五）會計處理方式。
（六）內部稽核制度。
（七）風險管理措施。
（八）客戶權益保障措施。
董（理）事會應視商品及市場改變等情況，適時檢討前項之經營策略及作業準則，並應評估績效是否符合既定之經營策略，所承擔之風險是否在銀行容許承受之範圍，每年至少檢討一次。
但外國銀行在臺分行依總行規定定期辦理檢討者，不在此限。
一、辦理衍生性金融商品業務之經營策略。
二、作業準則內容，應包括下列事項：
（一）業務原則與方針。
（二）業務流程。
（三）內部控制制度。
（四）定期評估方式。
（五）會計處理方式。
（六）內部稽核制度。
（七）風險管理措施。
（八）客戶權益保障措施。
董（理）事會應視商品及市場改變等情況，適時檢討前項之經營策略及作業準則，並應評估績效是否符合既定之經營策略，所承擔之風險是否在銀行容許承受之範圍，每年至少檢討一次。
但外國銀行在臺分行依總行規定定期辦理檢討者，不在此限。