Regulations Governing Foreign Exchange Business of Banking Enterprises Article 38-1

(Foreign currency loan business)An authorized bank shall conduct foreign currency loan business in accordance with the Directions Governing Banking Enterprises for Operating Foreign Exchange Business and other provisions of the Bank.Unless otherwise stipulated by the Bank, foreign currency loans may not be converted into NTD. However, foreign currency loans provided for export purposes are exempt from the above restriction after export of the goods.
中文原文 銀行業辦理外匯業務管理辦法第38-1條
指定銀行辦理外幣貸款業務,應依銀行業辦理外匯業務作業規範及本行其他規定辦理。
除本行另有規定者外,外幣貸款不得兌換為新臺幣。
但以出口為目的而辦理之外幣貸款,於貨品出口後,不在此限。

English translation for reference only; the Chinese text prevails. Not legal advice.