Enforcement Regulations of the Statute for Sugar Stabilization Fund in the Taiwan Area Article 5

Taisugar shall calculate the amount to be lodged for the Stabilization Fund and convert it into NT dollars according to the price of the packed sugar shipped on FOB Taiwan when processing exchange settlement for each export, and request the forex bank to directly deduct the amount and deposit it into the Stabilization Fund Account. In case of export of bulk sugar, the amount to be lodged for the Stabilization Fund shall be calculated according to the invoice price based on FOB Taiwan plus the packing fee. For the sugar export price required to include the discharge at the unloading port and sugar brix, the amount to be lodged shall first be calculated according to Taisugar’s sugar revenue at the time of exchange settlement and, after the discharge and sugar brix are finalized, it shall then be adjusted according to the final closing price.The packing fee, as referred to in the preceding paragraph, shall be calculated according to Taisugar’s packing budget ratified by the government.