Regulations of financial treatment of industrial and commercial groups Article 25

Except for working capital, the financial incomes of industrial and commercial groups shall be deposited in banks or post offices of Chunghwa Post Co. Ltd. It shall not be deposited in other public or private enterprises or with individuals. In principle, incomes shall be deposited immediately upon receipt.The working capital set forth in the preceding paragraph shall not exceed NT$ 100,000. It shall be approved by the council and then kept by the financial personnel.Daily expenditures of no more than NT$ 10,000 can be paid in cash from the working capital. The ones exceeding NT$ 10,000 shall be paid directly to the receivers by means of crossed order checks instead of being paid in cash.