Regulations Governing Foreign Exchange Business of Securities Enterprises Article 28
A securities enterprise that accepts orders to trade foreign securities shall comply with the following rules with regard to receipt/payment of settlement and fees with customers:1. When a customer designates the settlement to be made in a foreign currency, the related receipt/payment shall be made in the foreign currency; and2. When a customer designates the settlement to be made in NTD, the related receipt/payment shall be made in NTD.A DSF that keeps the customer’s settlement funds in the customer’s foreign currency account shall comply with the following rules regarding the scope of the customer’s foreign currency account, transfer or payment of funds, and declaration of the foreign exchange settlement against NTD：1. Funds retained in the customer’s foreign currency account are limited to the settlement amount, fees and related distributable dividends and interest after executing the order to sell/buy foreign securities.2. Funds deposited in the customer’s foreign currency account shall only be transfered through the following means：(1) To be paid for the settlement amount in foreign currency in connection with the securities business with the DSF.(2) To be transferred, in accordance with the customer's instructions, to the customer's personal subaccount of the DSF’s other custodial account set up according to the FSC’s relevant regulations, or to the customer's personal bank deposit account agreed upon in advance between the DSF and the customer.3. A DSF handling the foreign exchange settlement against NTD or the conversion between foreign currencies shall comply with the provisions of Article 53 herein and assist the customer to declare the settlement in the name of the customer.
中文原文 證券業辦理外匯業務管理辦法第28條
證券業受託買賣外國有價證券，與委託人交割款項及費用之收付，應依下列規定辦理：
一、委託人指定以外幣交割者：相關款項之收付，應以外幣為之。
二、委託人指定以新臺幣交割者：相關款項之收付，應以新臺幣為之。
外匯證券商辦理設置客戶外幣專戶，留存款項範圍、資金撥付方式及結匯申報事宜，應依下列規定辦理：
一、留存於客戶外幣專戶之款項，以受託買進或賣出外國有價證券確定成交後之交割款項、費用及相關孳息、收益為限。
二、客戶外幣專戶僅得以下列方式撥付資金：
（一）支付與該外匯證券商辦理證券業務交割外幣款項之用。
（二）依委託人指示，轉入證券商依金管會相關規定設置之委託人本人分戶帳，或事先約定之委託人本人銀行存款帳戶。
三、涉及新臺幣結匯或外幣間兌換事宜，應依第五十三條規定辦理，並以委託人名義申報。
一、委託人指定以外幣交割者：相關款項之收付，應以外幣為之。
二、委託人指定以新臺幣交割者：相關款項之收付，應以新臺幣為之。
外匯證券商辦理設置客戶外幣專戶，留存款項範圍、資金撥付方式及結匯申報事宜，應依下列規定辦理：
一、留存於客戶外幣專戶之款項，以受託買進或賣出外國有價證券確定成交後之交割款項、費用及相關孳息、收益為限。
二、客戶外幣專戶僅得以下列方式撥付資金：
（一）支付與該外匯證券商辦理證券業務交割外幣款項之用。
（二）依委託人指示，轉入證券商依金管會相關規定設置之委託人本人分戶帳，或事先約定之委託人本人銀行存款帳戶。
三、涉及新臺幣結匯或外幣間兌換事宜，應依第五十三條規定辦理，並以委託人名義申報。