Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 48

To secure the confidentiality level of the financial examination report of a financial holding company or a banking business, unless otherwise provided by law or permitted by the competent authority, the responsible person or the employee is not allowed to read or disclose, deliver, publicize all or part of the contents of the report to another person irrelevant of the performing of the task.A financial holding company or banking business shall follow the provisions of the competent authority to prescribe the related internal management regulations and business procedures of the financial examination reports and submit them to the board of directors for consent.