Financial Holding Company Act Article 57-1

When persons, with the intent to unlawfully own others’ property for themselves or a third person, use fraudulent methods to cause the financial holding company to make payment using the assets of the financial holding company or a third party, or use illicit methods to enter fictitious data or illicit commands into the financial holding company computer or relevant equipment and thereby create the records of acquisition, loss or alteration of property ownership and take the property of another, those who thereby obtain any property or property interests from such crimes of one hundred million New Taiwan Dollars (NT$100,000,000) or more shall be punished by imprisonment for not less than three (3) years and not more than ten (10) years, and may also be fined a criminal fine of not less than ten million New Taiwan Dollars (NT$10,000,000) and not more than two hundred million New Taiwan Dollars (NT$200,000,000).Those who use methods described in the foregoing paragraph to obtain the illegal benefit of assets or cause a third party to do so shall likewise be subject to the specified punishments.Attempts to commit the acts described in the preceding two paragraphs shall be punishable.