Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 19

The chief compliance officer, the head and personnel of the dedicated legal compliance unit of a financial holding company and banking business, as well as the compliance officers of domestic business units, information technology units, finance and asset safekeeping units, and other management units, shall attend at least fifteen hours of in-service training organized by the competent authority or institutions recognized by the competent authority, or organized internally by their affiliated financial holding company (including subsidiaries) or banking business (including the parent company or the subsidiary bank of the parent group in Taiwan) each year. The content of the training shall at least include newly amended laws and regulations, new types of business operations, or new types of financial products.The compliance officer of a foreign business unit shall attend at least fifteen hours of in-service training courses on legal compliance organized by the competent authority, institutions recognized by the competent authority, or local relevant authorities, or organized internally by their affiliated financial holding company (including subsidiaries) or banking business (including the parent company) each year.The training methods for the on-the-job training as set forth in the foregoing two paragraphs held by the company itself shall be approved by the board of directors. The attendance records of relevant personnel shall be kept for review.Where the dedicated unit for anti-money laundering and countering the financing of terrorism is established under the dedicated legal compliance unit, the required training for the personnel of such dedicated unit prior to assuming office and training required each year shall be handled in accordance with relevant regulations governing anti-money laundering and countering the financing of terrorism, and shall not be subject to the restrictions prescribed in Paragraph 1 of this Article and Paragraph 7 of Article 16.Financial holding companies and the banking business shall report the roster and training records of the chief compliance officer, as well as the head and personnel of the dedicated legal compliance unit, to the competent authority via an online information system.