Regulations Governing Institutions Engaging In Credit Card Business Article 44
A card issuer must periodically deliver to each cardholder a statement of credit card transactions in writing or through electronic documents as agreed with the cardholder in advance.The statement referred to in the preceding paragraph should fully disclose the following information:1. The credit limit and cash advance limit of the cardholder;2. Date from which interest accrues, revolving credit interest rate and period of application;3. Billing date, payment deadline, amount payable increased in the current period, amount of overpayment and minimum payment;4. Transaction date, posting date, transaction item, transaction amount, country or area at where a transaction took place, type of currency, the equivalent amount in New Taiwan Dollar or a designated foreign currency and the date of conversion into New Taiwan Dollar or a designated foreign currency with each transaction;5. Fees schedule and conditions under which fees are charged; the respective amount of fees charged shall be listed separately;6. For cardholders who have drawn on the revolving credit, previous balance, purchases included in the revolving credit, finance charge and late fees.7. If the cardholder opts to only pay the minimum payment due for the current amount due, the time needed to pay off the amount and total amount due.8. If the cardholder opts to pay all or part of the amount due in a fixed number of installment, the amount of principal, finance charge, and fees for each installment, amount outstanding and annual percentage rate on total finance charges.9. Cumulative finance charges and fees already charged by the card issuer in the year up to the month of statement.10. Other items as required by the Competent Authority.Where the transaction details provided by a card issuer on its statement do not conform to the provisions in this article, the card issuer shall make adjustment to its statement in one year from the date the amendment to these Regulations enters into force.
中文原文 信用卡業務機構管理辦法第44條
發卡機構應按期將持卡人交易帳款明細資料，以書面或事先與持卡人約定之電子文件通知持卡人。
前項明細資料應充分揭露下列資訊：
一、持卡人信用額度及預借現金額度。
二、起息日、循環信用利率及其適用期間。
三、帳款結帳日、繳款截止日、當期新增應付帳款、溢繳應付帳款及最低應繳金額。
四、每筆交易之交易日期、入帳日期、交易項目、交易金額、及國外交易之交易國家或地區、幣別、折算新臺幣或約定外幣金額及其折算日期。
五、各項費用之計收標準及收取條件。
各項費用之收取金額，並應逐筆分別列示。
六、已動用循環信用者，應分別列示前期餘額、計入循環信用本金之帳款、所收取之利息及違約金。
七、當期應付帳款如持卡人未來每期僅依約繳交最低應繳金額時，其繳清全部帳款所需之時間及應繳納之總金額。
八、持卡人就全部或部分應付帳款採固定期數之分期還款方式清償時，其每期應繳納之本金、利息、費用、未到期金額及應付總費用年百分率。
九、發卡機構當年度截至當期已向持卡人收取之利息及費用之累計金額。
十、其他經主管機關規定之事項。
發卡機構所提供之交易帳款明細資料與本條規定不符者，應於本辦法修正施行之日起一年內調整。
前項明細資料應充分揭露下列資訊：
一、持卡人信用額度及預借現金額度。
二、起息日、循環信用利率及其適用期間。
三、帳款結帳日、繳款截止日、當期新增應付帳款、溢繳應付帳款及最低應繳金額。
四、每筆交易之交易日期、入帳日期、交易項目、交易金額、及國外交易之交易國家或地區、幣別、折算新臺幣或約定外幣金額及其折算日期。
五、各項費用之計收標準及收取條件。
各項費用之收取金額，並應逐筆分別列示。
六、已動用循環信用者，應分別列示前期餘額、計入循環信用本金之帳款、所收取之利息及違約金。
七、當期應付帳款如持卡人未來每期僅依約繳交最低應繳金額時，其繳清全部帳款所需之時間及應繳納之總金額。
八、持卡人就全部或部分應付帳款採固定期數之分期還款方式清償時，其每期應繳納之本金、利息、費用、未到期金額及應付總費用年百分率。
九、發卡機構當年度截至當期已向持卡人收取之利息及費用之累計金額。
十、其他經主管機關規定之事項。
發卡機構所提供之交易帳款明細資料與本條規定不符者，應於本辦法修正施行之日起一年內調整。