Competent Authority
The Financial Restructuring Fund's competent authority is the competent authority as stated in the Banking Law. At the present time, this is the Ministry of Finance.

Governing Body: The Financial Restructuring Fund's Management Committee
The Financial Restructuring Fund's governing body is the Financial Restructuring Fund's Management Committee, which is responsible for deliberating the uses and operations of the Fund, approving the Fund's receipts and expenditures custodianship plans, reviewing the Fund's financial reports and cashflow arrangements, and the appraisal of other issues concerned with the management, implementation and public disclosure in relation to the Fund. The Committee consists of nine to thirteen members, including one Committee Chairman and one Committee Vice-Chairman, who according to the Financial Restructuring Fund Statute serve concurrently as the Head and Deputy Head of the competent authority, respectively. In addition there are four Committee members, who serve concurrently as the Deputy Governor of the Central Bank of China, the Deputy Chairman of the Council of Agriculture, Executive Yuan, the Deputy Director of the Directorate-General of Budget, Accounting and Statistics, Executive Yuan, the Chairman of the Central Deposit Insurance Corporation (hereinafter simply referred to as the CDIC). As for the remaining Committee members who are appointed, these serve on the basis of the professional knowledge and experience that they have in law, economics, finance and other fields that are relevant to the Committee. Such Committee members associated with the same party should not exceed one half of the total number of Committee members, in order that the Committee's decision-making process can be more independent.

Executive Body: The Central Deposit Insurance Corporation
The passing of resolutions by the Committee may be, pursuant to Article 10 of the Financial Restructuring Fund Statute, entrusted to the CDIC for implementation. The results of the implementation are then reported to the Committee for ratification, in order to achieve the division of duties objective.