Regulations Governing Internal Operating Systems and Procedures for Banks Conducting Financial Derivatives Business Article 3-1

For an existing financial derivatives transaction a bank has already entered into with a professional customer with total assets less than NT$100,000,000 in accordance with Subparagraph 3, Paragraph 1 of Article 3 herein prior to its amendmentdatedJanuary 30, 2016that has not expired after the amendment, the contract may remain in effect under the original terms and conditions until the contract expires or is unwound; for a transaction subsequently carried out by the same customer with the bank for the sake of reducing its total exposure, the customer may maintain its professional customer status, but the tenor of the new contract thus entered may not exceed the remaining tenor of the original unexpired contract.