Offshore Banking Act Article 5-1

Articles 32 to 33-2, 33-4 and 33-5 of the Banking Act of the Republic of China shall apply mutatis mutandis to the restrictions on credits extended to related parties by an offshore banking branch.In the event of any violation of Articles 32, 33, 33-2 or 33-4 of the Banking Act of the Republic of China, the person responsible for such violation shall be punishable by imprisonment of no more than three years or detention and/or a fine of not less than NT$5,000,000 and not more than NT$25,000,000.