Regulations Governing Foreign Exchange Business of Securities Enterprises Article 42
When a securities enterprise engages in business under the preceding article, related receipt/ payment shall be handled according to the following rules:1.Foreign currency non-discretionary or semi-discretionary money trust: Receipt/payment of the trust funds between a securities enterprise and the trustor or the beneficiary shall only be handled in foreign currency and not paid in NTD.2.NTD non-discretionary or semi-discretionary money trust with investments in products involving foreign exchange:(1) Receipt/payment of trust funds between a securities enterprise and the trustor or the beneficiary shall only be handled in NTD. Proceeds from the sale of foreign currency denominated products invested by the trust shall be exchanged into NTD immediately and deposited into the NTD trust asset deposit account – trustor sub-account. Foreign currency deposits shall be used exclusively for settlement purpose only.(2) When the purchase or sale of foreign currency denominated products through the same trust account involves exchange settlement against NTD, the securities enterprise shall carry out gross settlement through an authorized bank or by itself if it is a DSF without offsetting or settling on a net basis. However, for accounts receivable or payable arising from the purchase or sale of underlying assets on the same date or sale first and then buyback before the settlement of the sale through the same trust account of the trustor, the securities enterprise may, according to the trustor's instruction, combine and net off all the received (paid) money in the same foreign currency and then exchange the net received (paid) amount into NTD.
中文原文 證券業辦理外匯業務管理辦法第42條
證券業辦理前條業務之款項收付，應依下列規定辦理：
一、外幣特定或指定金錢信託：證券業與委託人及受益人間信託資金收受及本益之攤還，均應以外幣為之，不得以新臺幣支付。
二、新臺幣特定或指定金錢信託運用於涉及外匯之投資：
（一）證券業與委託人及受益人間信託資金收受及本益之攤還，均應以新臺幣為之；運用於投資外幣計價標的，其賣出所得款項，應即結售為新臺幣存入信託受託財產專戶之新臺幣存款－委託人分戶帳。
外匯存款應限交割專用。
（二）同一信託帳戶運用於投資外幣計價標的買進或賣出，涉及新臺幣結匯，應由證券業透過外匯指定銀行或該證券業同一公司為外匯證券商者總額辦理，不得有互相抵銷，淨額結匯之情形。
但委託人同一信託帳戶同日買、賣，或先行賣出並於交割日前買進所產生應收（付）金額，得依委託人之指定，將外幣之應收（付）金額合併沖抵以應收（付）淨額結購或結售外匯。
一、外幣特定或指定金錢信託：證券業與委託人及受益人間信託資金收受及本益之攤還，均應以外幣為之，不得以新臺幣支付。
二、新臺幣特定或指定金錢信託運用於涉及外匯之投資：
（一）證券業與委託人及受益人間信託資金收受及本益之攤還，均應以新臺幣為之；運用於投資外幣計價標的，其賣出所得款項，應即結售為新臺幣存入信託受託財產專戶之新臺幣存款－委託人分戶帳。
外匯存款應限交割專用。
（二）同一信託帳戶運用於投資外幣計價標的買進或賣出，涉及新臺幣結匯，應由證券業透過外匯指定銀行或該證券業同一公司為外匯證券商者總額辦理，不得有互相抵銷，淨額結匯之情形。
但委託人同一信託帳戶同日買、賣，或先行賣出並於交割日前買進所產生應收（付）金額，得依委託人之指定，將外幣之應收（付）金額合併沖抵以應收（付）淨額結購或結售外匯。