Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 9

（Mandated declaration of foreign exchange settlement）Where a company or an individual trusted by others to conduct and declare foreign exchange settlement against the New Taiwan dollar in its/his own name, the trustee shall make declaration in accordance with the "Directions for Banking Enterprises While Assisting Customers in Declaring Foreign Exchange Receipts and Disbursements or Transactions", the "Directions for Domestic Securities Firms Approved to Conduct Foreign Exchange Business While Assisting Customers in Declaring Foreign Exchange Receipts and Disbursements or Transactions", and other regulations stipulated by the Bank.In addition to aforementioned situation, a declarant may entrust another individual to declare foreign exchange settlement against the New Taiwan dollar on his/her behalf, but the principal shall assume full responsibility for the items declared thereof. In addition, the trustee shall present a letter of mandate and identification documents of both the principal and the trustee to the banking enterprise, and make the declaration in the name of the principal.