Implementation Rules of Internal Audit and Internal Control System of Financial Holding Companies and Banking Industries Article 6

The internal control system of a financial holding company or banking business shall be approved by the board of directors. If any director expresses a dissenting opinion or reservation, such opinion and the reasons therefore shall be recorded in the minutes of the board meeting and submitted, together with the internal control system approved by the board of directors, to each supervisor (or the board of supervisors) or the audit committee. The same procedure shall apply in the case of any amendment thereto.