1. For the components of the current-year earnings in the financial statements that are recorded or paid in a foreign currency, the amount shall be converted into New Taiwan Dollar using the annual average exchange rate. This rate is calculated based on the closing spot buying rate of the said foreign currency announced by the Bank of Taiwan at the end of each month during the year (if such rate is not available, the cash buying rate shall apply), and shall be rounded to the fifth decimal place. If the last day of the month falls on a Sunday, public holiday, or other non-business day, the following day shall be deemed the month-end. If it falls on a Saturday, the following Monday shall be deemed the month-end.
2. If the foreign currency mentioned above is not listed by the Bank of Taiwan, the amount shall be converted using the closing spot buying rate (or the cash buying rate if the former is unavailable) announced at the end of each month by the main correspondent bank of the CFC. It shall first be converted into any currency published by the Bank of Taiwan, and then processed in accordance with the preceding provision.