Regulations Governing Foreign Exchange Business of Securities Enterprises Article 53

When the foreign exchange business provided in Subparagraph 2, Paragraph 1 of Article 4 herein conducted by a DSF involves exchange settlement against NTD or conversion between foreign currencies, the DSF shall handle the matter in accordance with the “Regulations for Declaration” and “Directions for Domestic Securities Firm Approved to Conduct Foreign Exchange Business while Assisting Customers to Declare Foreign Exchange Receipts and Disbursements or Transactions.”