Regulations Governing Foreign Exchange Business of Securities Enterprises Article 27
A securities enterprise that intends to accept orders to trade foreign securities for the first time shall apply to the Bank for approval by submitting documents provided in Article 7 herein, and in addition, a business plan (including operational principles and business practice, procedures of receipt/payment handling and operating process).When a securities enterprise already approved by the Bank to accept orders to trade foreign securities with receipt/payment of settlement and fees in foreign currency intends to engage in receipt/payment in NTD, the securities enterprise shall apply to the Bank for approval with the following documents：1. A photocopy of the Bank’s letter of approval for the securities enterprise to accept orders to trade foreign securities with receipt/payment of settlement and fees in foreign currency;2. A photocopy of letter of approval from the FSC;3. A statement supporting that the applicant’s computer system is able to meet the requirements set out in Article 28 herein regarding receipt/payment in different currencies; and4. A description of the controls for receipt/payment of settlement and fees in different currencies. When A DSF that accepts orders to trade foreign securities with receipt/payment settled in foreign currency intends to keep the customer’s settlement funds in a segregated foreign currency account opened with the authorized bank (hereinafter referred to as "customer’s foreign currency account"), the DSF shall first apply to the Taiwan Stock Exchange (hereinafter referred to as “TWSE”) for approval and then report to the Bank for record by submitting a description of operations (including the operating process of receipt/payment handling and the foreign exchange settlement against NTD in the customer’s foreign currency account) one week before the date of commencement. The DSF shall forthwith inform the Bank when the customer’s foreign currency account is suspended or reinstated.
中文原文 證券業辦理外匯業務管理辦法第27條
證券業首次辦理受託買賣外國有價證券業務，除備文檢附第七條之書件外，並應檢附營業計畫書（包括經營原則及方式、款項收付及作業程序），向本行申請許可。
證券業經本行許可辦理以外幣收付交割款項及費用之受託買賣外國有價證券業務者，增加以新臺幣收付時，僅須檢附下列文件，向本行申請許可：
一、本行許可辦理受託買賣外國有價證券業務以外幣收付交割款項及費用之許可函影本。
二、金管會許可函影本。
三、聲明書：聲明申請人之電腦作業已符合第二十八條有關收付幣別規定之要求。
四、交割款項及費用收付幣別之控管說明。
外匯證券商辦理外幣收付之受託買賣外國有價證券業務，於外匯指定銀行設置留存委託人交割款項之外幣專戶（以下簡稱客戶外幣專戶），經臺灣證券交易所股份有限公司（以下簡稱證交所）同意後，應檢附作業說明（包括該專戶款項收付及涉及結匯之作業程序）於開辦一週前函報本行備查。
嗣後停止或恢復留存委託人外幣交割款項時，應即函報本行。
證券業經本行許可辦理以外幣收付交割款項及費用之受託買賣外國有價證券業務者，增加以新臺幣收付時，僅須檢附下列文件，向本行申請許可：
一、本行許可辦理受託買賣外國有價證券業務以外幣收付交割款項及費用之許可函影本。
二、金管會許可函影本。
三、聲明書：聲明申請人之電腦作業已符合第二十八條有關收付幣別規定之要求。
四、交割款項及費用收付幣別之控管說明。
外匯證券商辦理外幣收付之受託買賣外國有價證券業務，於外匯指定銀行設置留存委託人交割款項之外幣專戶（以下簡稱客戶外幣專戶），經臺灣證券交易所股份有限公司（以下簡稱證交所）同意後，應檢附作業說明（包括該專戶款項收付及涉及結匯之作業程序）於開辦一週前函報本行備查。
嗣後停止或恢復留存委託人外幣交割款項時，應即函報本行。