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Article 4
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The balance sheets and the income statements submitted by an offshore banking branch pursuant to the Article 20 of the Act shall be audited by a certified public accountant and shall be reported to the competent authority within four (4) months after the end of each fiscal year.<br/>An offshore banking branch shall file financial information on balance sheets and income statements in accordance with relevant reporting formats via the website created by the Financial Supervisory Commission (referred to as the “FSC” hereunder) for filing of supervisory information by banks and bills finance companies (https://ebank.feb.gov.tw).<br/>An offshore banking branch shall, within ten (10) days after the end of each month and quarter, respectively, submit relevant quarterly reports/statements, monthly balance sheets and other relevant reports/statements to the Central Bank of China (“CBC”) in accordance with the formats and contents prescribed by the CBC.
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