The Banking Act of The Republic of China Article 49

At the end of each business year, a bank shall prepare its annual reports and report its business report, financial statements, resolution on profit distribution or loss appointment and other items prescribed by the competent authority to the competent authority and the Central Bank of the Republic of China respectively, for recordation, within fifteen (15) days after such reports are ratified by their shareholders' meeting or, if there is no shareholders' meeting, within fifteen (15) days after such reports are approved by their board of directors. Matters to be included in the annual report shall be prescribed by the competent authority.In addition to publishing its financial statements and other items prescribed by the competent authority in a daily newspaper in the bank’s located place or in the manner prescribed by the competent authority, a bank shall also place them in a conspicuous place in each of its business premises for review; provided that a bank may be exempted from publishing them if it complies with Article 36 of the Securities and Exchange Act.The statements and items required to be published under the preceding paragraph shall be audited and certified by a certified public accountant.