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Financial services to Taiwan

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(Last updated: 17 Nov 2011)

Trends and opportunities

The market

Taiwan is situated at the centre of the Asia-Pacific region, and the rapid economic growth of China in recent years has highlighted the advantages of this position, which has impacted across all sectors including financial services.

In January 2002, Taiwan became the 144th member of the World Trade Organization (WTO). This has allowed Taiwan to compete internationally through barrier-free access to the economies of other WTO members and the lowering of domestic consumer prices. In the World Economic Forum's Global Competitiveness Report 2009-2010, Taiwan ranks 12th out of 117 economies.

The restrictions that constrained relations across the Taiwan Straits prevented the island from leveraging its geographic advantage. Now, the gradual loosening of the flow of goods, capital, and personnel between Taiwan and China will enable Taiwan to make better use of this advantage to attract international investment and the participation of internationalised institutions.

Banking

Deposit-taking institutions held a total of over US$1.49 trillion in assets at the end of June 2011, climbing by over five per cent from the previous year’s end. Total loans and deposits amounted to around US$6.97 billion and US$1.04 trillion, respectively. Compared to the end of the previous year, total loans rose slightly by 6.7 per cent, while total deposits increased by 5.6 per cent. Domestic banks dominated nearly 74 per cent of assets and deposits, and had a share of more than 90 per cent in loans in all deposit taking institutions.

Total outstanding loans extended by the current 37 domestic banks increased US$8.54 billion as compared to the number of previous month and amounted to US$727.80 billion at the end of August 2011. Meanwhile, the NPLs of these banks totalled at US$3.40 billion which increased by US$0.06 billion from US$3.34 billion as of the end of previous month. Among the 37 domestic banks in Taiwan, 36 banks operated with NPL ratios under two per cent.

There are a total of 15 financial holdings companies and 37 domestic banks in Taiwan totalling 3,555 branches. Twenty-eight foreign banks have been granted a licence, which accounts for 92 branches. The Australian and New Zealand Bank has completed its takeover of RBS and operates 22 branches across Taiwan. (Source: Banking Bureau, Financial Supervisory Commission, Executive Yuan, R.O.C.)

Capital markets

The Taiwan Stock Exchange (TWSE) is the primary equities market in Taiwan. In addition to the TWSE, there are two other regulated markets:

  • The Gre-Tai Securities Market (GTSM) – the market for bonds and small-and-medium sized enterprises
  • The Taiwan Futures Exchange (TAIFEX) – the principal derivatives market in Taiwan

Every trade is cleared and settled by the relevant market. The Taiwan Depository and Clearing Corporation (TDCC) provide the custodian and book-entry service.

At the end of 2010, the total market capitalisation of the 758 companies listed the TWSE amounted to US$807 billion. The ratio of Taiwan market capitalisation to GDP was 167 per cent in 2009. In 2010, the total trading value was US$956 billion. The market P/E ratio of the Taiwan market was 9.80, fourth among primary Asia exchanges, making it an attractive marketplace for investors.

As of the end of September 2010, foreign and mainland Chinese investors had bought US$115.6 billion and sold US$114 billion worth of shares on the Taiwan Stock Exchange for the year to date, making for a cumulative net inward investment of US$1.57 billion.

Meanwhile for the GreTai Securities Market, foreign and mainland Chinese investors had purchased roughly US$4.37 billion and sold roughly US$4.64 billion making for a net inward investment of US$200 million on the GreTai.

The figure for cumulative (since the end of 1992) net inward remittances by offshore foreign institutional investors, mainland China investors, offshore overseas Chinese, and offshore foreign nationals in connection with investments made on the Taiwan securities market as of the end of September 2010 stood at approximately US$157.81 billion, up some US$2.37 billion from the US$155.44 billion figure as of the end of August 2010. (Source: Taiwan Stock Exchange, 2010).

(Source: Taiwan Stock Exchange, 2010)

Funds management

The primary role in Taiwan for the funds management industry is held by Securities Investment Trust Enterprises (SITE) and Securities Investment Consulting Enterprises (SICE). The industry was hit by the global financial crisis substantially contracted due to the declining investment assets and redemption pressures from the investors.

Up to September 2011, the number of domestic SITEs remained unchanged at 39. The number of onshore public offering funds was standing at 589, with a fund size of US$93.4 billion.

With the financial liberalisation and development trends in international investment, up to 2011, the accumulated amount of offshore funds reached 1,016, and total capital held by domestic investors increased to US$88 billion. This is indicative of domestic investors actively extend their investments to overseas markets for diversified investment alternatives. Additionally, this also gave an opportunity for domestic securities investment institutions to learn from foreign asset management institutions. This constructive interaction not only allowed domestic asset management institutions to compete with the world’s best asset management companies, and also gave an opportunity to foreign institutions to develop Taiwan market. Ultimately, the investors are the ones to benefit with more choices in the market. 

(Source: The Securities & Investment Trust and Consulting Association of the R.O.C, 2010)

The wealth management sector has also become attractive in recent years, due to a growing elderly population and a decreasing number of children in families, households with more disposable income now demand more new financial products to earn reasonable returns. This has given banks in Taiwan a chance to build up their wealth management business, and spurred them to design new financial products to satisfy customers’ needs.

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Tariffs, regulations and customs

Taiwan Financial Supervisory Commission

The primary objectives of the Financial Supervisory Commission (FSC) are to consolidate the supervision of banking, securities and insurance sectors, and to act as a single regulator for all of these industries. The FSC is comprised of four departments, four offices, and four bureaus. The Bureaus include: Banking, Securities and Futures, Insurance and Financial Examination.

Several important policies implemented by the FSC that have shaped the industry today include, ‘Enterprises Acquisition and Merger Law’, as well as amendments to the ‘Securities and Exchange Act’, and the ‘Company Act’. The FSC has also promoted the introduction of new financial products, and implemented many reform measures, such as the listing of ETFs, relaxing limitations on foreign investment, streamlining foreign registration procedures, and adjusting various trading mechanisms so that they are more in line with international standards.

The Central Bank of China

The Banking Law and the Law Governing the Central Bank of China mandates the Central Bank of China (CBC) to implement monetary policy and foreign exchange regulations. The CBC adjusts the national money supply to promote its policy goals of price stability and sound economic growth. The CBC also concerns itself with sound operation of banks and exchange rate stability.

The Central Deposit Insurance Corporation

In 1985, the Central Deposit Insurance Corporation (CDIC) was formally established in accordance with the Deposit Insurance Act. Each depositor of a financial institution participating in the deposit insurance is eligible for insurance coverage of up to US$31,000.

Recent policy updates

Regulations Governing Offshore Funds

In order to change the requirements governing the investment in offshore funds through securities brokers under foreign securities brokerage agreements, and to better safeguard investor interests, the FSC recently amended the Regulations Governing Offshore Funds. Key points of the amendments include the following:

  • Requirements with regard to the investment in offshore funds through securities brokers under foreign securities brokerage agreements have been changed.
  • Adding new provisions setting out the matters for which a master agent must file for approval or file a report.
  • Requiring fund intermediaries to disclose distribution-related expenses information.
  • Prohibiting the payment or acceptance of distribution-related expenses other than those set out in the distribution agreement.
  • Rules governing the private placement of offshore funds have been strengthened.

In order to ensure that the offshore funds in which domestic investors invest are actually international in character, and to safeguard the interests of domestic investors, the FSC recently lowered the percentage limit of the investment in any individual publicly-offered offshore fund that is contributed by domestic investors from 90 per cent to 70 per cent. However, if the jurisdiction where a publicly-offered offshore fund is registered has been recognised and announced by the FSC pursuant Article 23, paragraph 2 of the Regulations Governing Offshore Funds, the limit may be raised to 90 per cent, provided that the jurisdiction in question has conducted a fund-related regulatory mapping exercise with the FSC and entered into an agreement providing for cooperation in funds supervision. In addition, the FSC sets new restriction that the percentage of the investment in any individual privately-placed offshore fund that is contributed by domestic investors may not exceed 90 per cent of the said offshore fund’s net asset value.

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Marketing your products and services

Market entry

Opportunities exist across the sectors – from fund management, banking and derivatives, to insurance sectors. However, before entering the market it is essential to consult and research the market thoroughly before making any business decisions. There are regulatory requirements in conducting business and marketing activities in Taiwan, which must be observed to prevent legal infringements.

Market and distribution channels may also vary from product to service and Austrade could assist companies making assessment on the best market entry method.

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Links and industry contacts

Government, business and trade resources for Taiwan

The Bankers Association of the Republic of China – www.ba.org.tw/index-eng.aspx
Central Bank of China – www.cbc.gov.tw/mp2.html
Central Deposit Insurance Corporation – www.cdic.gov.tw/mp.asp?mp=2
Financial Supervisory Commission – www.fsc.gov.tw/Layout/main_en/index.aspx?frame=16
GreTai Securities Market – www.otc.org.tw/en
Life Insurance Association of the Republic of China – www.lia-roc.org.tw/other/engmenu.htm
Securities Investment Trust & Consulting Association of Republic of China – www.sitca.org.tw/SitcaEnglish.aspx

Taiwan Futures Exchange – www.taifex.com.tw/eng/eng_home.htm
Taiwan Securities Association – www.csa.org.tw/ENG/Welcome.htm
Taiwan Stock Exchange – www.twse.com.tw/en
The Trust Association of the Republic of China – www.trust.org.tw/eng/home/index.asp

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Contact details

The Australian Trade Commission – Austrade – is the Australian Government’s trade, investment and education promotion agency.

Through a global network of offices, Austrade assists Australian companies to grow their international business, attracts productive foreign direct investment into Australia and promotes Australia’s education sector internationally.

For more information on how Austrade can assist you, contact us on:

Australia ph: 13 28 78 | Email: info@austrade.gov.au

A list of Austrade offices (in alphabetical order of country) is also available.

Sources

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