Financial Processing Standards for Labor Unions Article 19

The procedure for receipt and payment of cash, and property management shall include the procedures for acquisition, safekeeping, disposition of cash and properties.Petty cash may not exceed NT$100,000, its upper limit and utilization shall be resoluted by the board of directors meeting and shall be safekept by financial personnel.An ordinary expenditure less than NT$10,000 may be paid out in cash from petty cash.Properties shall be registered under the labor union, and shall not be registered under any other parties and they can not be used for personal purposes.