A financial institution that applies to establish, relocate or close a non-business operation office shall submit an application together with the meeting minutes of its board of directors or board of managing directors (in the case of the branch of a foreign bank in Taiwan, the letter of authorization from its head office or regional head office) to the competent authority:The application for establishing a non-business operation office by a financial institution shall include the following contents (see Schedule 1 for format):1. Address of the proposed location, name and organizational structure of user unit(s), and purpose of use.2. Reasons for establishment.3. An explanation of whether the location to be used involves any related party transaction matters.4. Whether the proposed location conforms to the provisions in Article 7 herein that it will not be used for conducting external business.5. Other matters as required by the competent authority.The application for relocating a non-business operation office by a financial institution shall include the following contents(see Schedule 2 for format):1. Date and document number of previous approval by the competent authority for establishment or relocation.2. The address of the originally approved location and the proposed new location, the name and organizational structure of user unit(s) and the purpose of use.3. Reasons for relocation.4. An explanation of whether the proposed new location involves any related party transaction matters.5. Whether the proposed location conforms to the provisions in Article 7 herein that it will not be used for conducting external business.6. The plan for utilizing or disposing the original location after relocation.7. Other matters as required by the competent authority.The application for closing a non-business operation office by a financial institution shall include the following contents (see Schedule 3 for format):1. Date and document number of previous approval by the competent authority for establishment or relocation.2. The address of the location to be closed and name(s) of original user unit(s), and purpose of use.3. Reasons for closure.4. The plan for utilizing or disposing the original location after closure.5. Other matters as required by the competent authority.