Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 10

（Declaration of foreign exchange settlement by non-residents）Unless otherwise provided by the Bank, a non-resident individual making a declaration of foreign exchange settlement against the New Taiwan dollar specified in Subparagraph 5, Paragraph 1, Article 4, or Subparagraph 3, 5 or 7, Article 5 shall make the declaration in person with a passport or other identification documents.Unless otherwise provided by the Bank, a non-resident legal entity making a declaration of foreign exchange settlement against the New Taiwan dollar specified in Subparagraph 5, Paragraph 1, Article 4 or Subparagraph 3, 5 or 7, Article 5 shall submit a letter of authorization authorizing its representative or agent within the territory of the Republic of China to make a declaration of foreign exchange settlement on its behalf in the name of the representative or agent; where a non-resident legal entity is a foreign financial institution, the non-resident legal entity shall authorize a financial institution within the territory of the Republic of China to make a declaration of foreign exchange settlement on its behalf in the name of the financial institution.A non-resident making a declaration of foreign exchange settlement against the New Taiwan dollar through a banking enterprise pursuant to the rules set forth in Subparagraphs 3 and 4, Paragraph 1 of Article 6 herein, shall submit a letter of authorization authorizing its agent within the territory of the Republic of China to make a declaration of foreign exchange settlement on his/her behalf in the name of the agent.