1. An offshore overseas Chinese or foreign national that has used its investment in an issuer's overseas convertible corporate bonds to conduct foreign currency borrowing with an offshore banking branch or overseas branch of a domestic financial institution may use domestic securities converted from such overseas convertible corporate bonds to conduct foreign currency borrowing from the original lending institution, without being subject to the prohibition against extending loans or providing security under Article 21, subparagraph 3, applied mutatis mutandis under Article 25, paragraph 1, of the Regulations Governing Investment in Securities by Overseas Chinese and Foreign Nationals. 
2. The present Order is effective from this day forward.

Originals: To be posted on the public notice boards of the Financial Supervisory Commission (FSC) and the Securities and Futures Bureau of the FSC
Copies: Legal Affairs Committee, Executive Yuan; Taiwan Stock Exchange Corporation; GreTai Securities Market; Taiwan Securities Association; Taiwan Depository & Clearing Corporation; Financial Examination Bureau of the FSC; Banking Bureau of the FSC; Insurance Bureau of the FSC; FSC Department of Legal Affairs and Department of Information Management; Lex Data Information Inc.; Winkler Partners, Attorneys at Law; all custodian banks