Taiwan area banks that apply for permission to establish branches and subsidiaries in Hong Kong or Macao shall submit the following documents to the Ministry of Finance:1. Application form (format as attached);2. Feasibility study;3. Business plan;4. Internal control and auditing system, and business operations management and performance evaluation methodology;5. Other materials or documents prescribed by the Ministry of Finance. When applying to establish a representative office under the preceding paragraph, the documents specified in subparagraphs 3 and 4 of the preceding paragraph may be omitted. When applying to establish subsidiaries other than banks and deposit-taking companies (DTC), the documents specified in subparagraph 4 of the preceding paragraph may be omitted. When granting permission to applications submitted under paragraph 1, the Ministry of Finance shall consult with the Central Bank of China (CBC).