| Organisation |
| Organisation |
Order of the Financial Supervisory Commission |
| Issue No. |
| Issue No. |
Financial-Supervisory-Securities-Trading 1150381112
CH
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| Issue Date |
| Issue Date |
2026/04/23 |
| Content |
| Content |
Order of the Financial Supervisory Commission
Issue Date: 23 April 2026
Issue No.: Financial-Supervisory-Securities-Trading-1150381112
- An offshore overseas compatriot or foreign national investing in domestic securities pursuant to the Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals may, in the manner prescribed in Article 18 of the Regulations, designate a domestic agent to open a foreign exchange deposit account at a domestic financial institution in the name of a dedicated custodial account managed by an appointed custodian. The designated account-opening agent shall be limited to a domestic securities firm or financial institution. Deposits held in such foreign exchange deposit account shall not be counted toward remitted principal, and the custodian shall, pursuant to Article 22 of the aforementioned Regulations, report to the competent authority for foreign exchange business on a daily basis the remittances of funds into and out of the account for the preceding day. Within 10 days of the end of each month, the custodian shall compile the data on the fund remittances into and out of the account and the balance for the previous month, report it to the competent authority for foreign exchange business, and simultaneously provide such data to the Taiwan Stock Exchange for registration.
- A custodian designated by an offshore overseas compatriot or foreign national pursuant to Article 17 of the Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals may receive cash dividends denominated in foreign currency on behalf of such offshore overseas compatriot or foreign national, and remit the same to an offshore foreign exchange deposit account designated by the offshore overseas compatriot or foreign national, or to a domestic foreign exchange deposit account opened in accordance with the preceding point.
- This Order is effective from this day forward. The 20 July 2004 Financial Supervisory Commission Order No. Financial-Supervisory-Securities-VIII-0930125763 is repealed from this day forward.
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