Enforcement Rules of the Banking Act Article 10

All working capital exclusively for business operations within the territory of the Republic of China appropriated by a foreign bank shall be booked in the branch established at the time when such foreign bank applied for recognition or in a branch designated by the Ministry of Finance.When submitting by letter and publishing relevant financial statements in accordance with Article 49 of the Law, such branch, as the centralized booking branch, shall include therein the consolidated financial statements of each branch within the territory of the Republic of China and the financial statements of its head office.