Regulations Governing the Handling of Counterfeit and Altered Foreign Currency Notes and Coins Article 2

Upon discovering that the foreign currency notes or coins presented by a customer for exchange are counterfeit (altered), the handling financial institutions and other enterprises authorized by the Central Bank of the Republic of China (Taiwan) to engage in foreign exchange business (hereinafter collectively referred to as the "handling institutions") shall inform the owner of the fact on the spot, and in addition, stamp “Counterfeit (Alteration) - Void”thereon in the case of counterfeit (altered) notes, and nip the corner in the case of counterfeit (altered) coins, and with the consent of the owner, retain the original notes or coins while issuing a receipt to the owner.