Financial Holding Company Act Article 58

In the event that the bank subsidiary or insurance subsidiary of a financial holding company extends unsecured credit to the persons listed in Article 44, above, or extends secured credit without full security or the terms of such extended credit are more favorable than these terms offered to other same category customers, the person responsible for the violation shall be punished by imprisonment for not more than three (3) years, detention, and/or a criminal fine of not less than five million New Taiwan Dollars (NT$5,000,000) and not more than twenty-five million New Taiwan Dollars (NT$25,000,000).In the event that the amount of a secured credit extended to the persons listed in Article 44 by the bank subsidiary or insurance subsidiary of a financial holding company exceeds the amount prescribed by the competent authority without obtaining approval with the attendance of two-thirds or more of all directors of the company and the concurrence of three-quarters or more of the directors present, or violates the credit limit or total balance of loans prescribed by the competent authority, the person(s) responsible for the violation shall be punished by an administrative fine of not less than two million New Taiwan Dollars (NT$2,000,000) and not more than fifty million New Taiwan Dollars (NT$50,000,000).