Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 14

（Declaration of unsettled foreign exchange receipts and disbursements or trasactions and correction thereto）Where a declarant has not made foreign exchange settlement against the New Taiwan dollar for relevant foreign exchange receipts and disbursements or transactions, the certificate of transaction prepared by a banking enterprise shall serve as the Declaration Statement.The declarant shall verify the accuracy of the contents of the certificate of transaction prepared by the banking enterprise. In the event that inconsistency has been identified, the declarant shall submit the relevant evidencing documents to apply for correction with the Bank through the banking enterprise.