Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 2

Any Financial Institution in the territory of the Republic of China (hereinafter referred to as the “ROC”) shall perform due diligence for Financial Account information in tax matters for the purpose of exchange of information, and report Reportable Persons’ Financial Account information in tax matters to the tax authorities in accordance with the provisions in the TCA and these Regulations. Any such matter not provided for in the TCA and these Regulations shall be governed by the relevant provisions of the Income Tax Act, the Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income, and other laws or regulations.The term “Financial Institution in the territory of the ROC” in the preceding paragraph shall mean any of the following:1. Any Financial Institution that is organized, incorporated, or established in accordance with laws of the ROC, except for any branch of the Financial Institution located in a territory other than the ROC.2. Any branch of a Financial Institution that is organized, incorporated, or established in accordance with foreign laws, and that branch is located in the territory of the ROC.