Regulations Governing Banks Conducting Financial Products and Services for High-Asset Customers Article 7
Banks that meet the following criteria may apply to the FSC for conducting the business:1. Financial soundness:(1) The common equity ratio, tier 1 capital ratio, and capital adequacy ratio for the latest half year shall be at least 9.5%, 11%, and 13%; foreign bank branches in Taiwan shall meet the criteria based on the ratios of their head offices and the total net worth of all branches of a foreign bank in Taiwan and its OBU shall not be lower than the minimum amount of working capital required by the FSC.(2) The bank's latest CPA-audited semi-annual financial report with "unqualified opinion" or "unqualified opinion subsequent to revision", and the bank does not report loss or cumulative loss in said financial report;(3) The bank's provision ratio for tier 1 credit assets for the latest half year is above 1%, and loan loss provision and reserve against liability on guarantees for other classes of credit assets are fully allocated;(4) The bank's non-performing loan ratio does not exceed 1% and its loan loss coverage ratio is above 100% for the latest half year;2. Compliance: The bank has no significant penalties or sanctions imposed by the competent authorities within the most recent year for violations of financial laws or regulations directly related to the application. However, the bank is not subject to this restriction if such events were rectified or specific rectification measures were proposed to and approved by the FSC.3. Effectiveness of the internal control system and risk management culture:(1) The bank's implementation status of legal compliance, consumer protection, and risk management are satisfying and concrete improvements have been made for material defects in internal controls.(2) The bank has adequately processed customer complaints and maintains satisfactory quality of treating customers fairly.(3) The bank provides evidence for explaining the effective implementation of corporate governance by the board of directors and senior management personnel and takes measures to enhance the effectiveness of the risk management culture.4. Business operation capability and investment of resources:(1) The bank retains resources for providing cross-border financial services.(2) The bank sets up posts and allocation of international financial service professionals and proposes the use of professional training resources for talent development for the next three years.(3) The bank has product development and market research departments and professional manpower.(4) The bank has established comprehensive salary incentives and appraisal systems and specifies the violations of regulations and internal operating procedures as deductions in performance evaluations.(5) The bank has comprehensive risk management information system and management mechanisms such as the risk management system for customer credit limits, financial product quotation and valuation system, and the customers' overall investment portfolio suitability and risk management system. Branches or subsidiaries of foreign banks in Taiwan shall explain the application state of the risk management information system of the head office or parent bank.
中文原文 銀行辦理高資產客戶適用之金融商品及服務管理辦法第7條
銀行符合下列條件者，得向本會申請辦理本業務：
一、財務健全性：
（一）最近半年度普通股權益比率、第一類資本比率及資本適足率應分別達百分之九點五、百分之十一及百分之十三以上。
外國銀行在臺分行應以其總行比率符合之，且其在我國所有分行之淨值併計其國際金融業務分行之淨值，不得低於本會規定最低營業所用資金。
（二）最近半年度財務報表經會計師查核簽證出具無保留意見或修正式無保留意見，且無虧損及累積虧損情形。
（三）最近半年度第一類授信資產提列比率達百分之一以上，且其他各類授信資產之備抵呆帳及保證責任準備皆已提足。
（四）最近半年度逾期放款比率未超過百分之一、備抵呆帳覆蓋率達百分之一百以上。
二、守法性：最近一年內未發生與申請案有直接關聯之違反金融法規受本會重大裁罰或處分。
但上開情事已具體改善、提出具體可行改善措施並經本會認可，不在此限。
三、內部控制制度及風險管理文化之有效性：
（一）法令遵循、消費者保護及風險管理之執行情形良好，內部控制重大缺失均已具體改善。
（二）妥善處理客戶申訴案件及公平待客品質良好。
（三）提供佐證說明董事會及高階管理人員有效執行公司治理，並採取措施重視風險管理文化之有效性。
四、經營業務能力及資源投入情形：
（一）具備提供跨國金融服務資源。
（二）具備提供國際金融服務專業人才員額及配置，並提出未來三年運用專業訓練資源進行人才培訓計畫。
（三）具備商品研發、市場研究部門及專業人力。
（四）建置完善薪酬誘因與考核制度，明定違反法規及內部作業程序為考評減項之標準。
（五）具備完善風險管理資訊系統及管理機制，例如客戶信用額度之風險控管系統、金融商品報價及評價相關系統、客戶整體投資組合之適配及風險控管系統等。
外國銀行在臺分行或子銀行並應說明運用總行或母行風險管理資訊系統之情形。
一、財務健全性：
（一）最近半年度普通股權益比率、第一類資本比率及資本適足率應分別達百分之九點五、百分之十一及百分之十三以上。
外國銀行在臺分行應以其總行比率符合之，且其在我國所有分行之淨值併計其國際金融業務分行之淨值，不得低於本會規定最低營業所用資金。
（二）最近半年度財務報表經會計師查核簽證出具無保留意見或修正式無保留意見，且無虧損及累積虧損情形。
（三）最近半年度第一類授信資產提列比率達百分之一以上，且其他各類授信資產之備抵呆帳及保證責任準備皆已提足。
（四）最近半年度逾期放款比率未超過百分之一、備抵呆帳覆蓋率達百分之一百以上。
二、守法性：最近一年內未發生與申請案有直接關聯之違反金融法規受本會重大裁罰或處分。
但上開情事已具體改善、提出具體可行改善措施並經本會認可，不在此限。
三、內部控制制度及風險管理文化之有效性：
（一）法令遵循、消費者保護及風險管理之執行情形良好，內部控制重大缺失均已具體改善。
（二）妥善處理客戶申訴案件及公平待客品質良好。
（三）提供佐證說明董事會及高階管理人員有效執行公司治理，並採取措施重視風險管理文化之有效性。
四、經營業務能力及資源投入情形：
（一）具備提供跨國金融服務資源。
（二）具備提供國際金融服務專業人才員額及配置，並提出未來三年運用專業訓練資源進行人才培訓計畫。
（三）具備商品研發、市場研究部門及專業人力。
（四）建置完善薪酬誘因與考核制度，明定違反法規及內部作業程序為考評減項之標準。
（五）具備完善風險管理資訊系統及管理機制，例如客戶信用額度之風險控管系統、金融商品報價及評價相關系統、客戶整體投資組合之適配及風險控管系統等。
外國銀行在臺分行或子銀行並應說明運用總行或母行風險管理資訊系統之情形。