(Purpose)
1. These Directions are prescribed by the Central Bank of the Republic of China (Taiwan) (hereafter referred to as "the Bank") for the purpose of implementing the following provisions:
(1) Article 25 of the Central Bank of the Republic of China Act;
(2) Article 43 of the Banking Act of the Republic of China (hereafter referred to as the "Banking Act") and Article 123 of the same Act to which Article 43 applies mutatis mutandis;
(3) Article 70 of the Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area to which Article 123 of the Banking Act applies mutatis mutandis;
(4) Articles 26 and 33 of the Agricultural Finance Act and Article 37 of the Credit Cooperatives Act of the Republic of China to which Article 43 of the Banking Act applies mutatis mutandis.