These Regulations are enacted pursuant to Paragraph Two of Article 7 and Paragraph Two of Article 9 of the Act Ensuring
Indigenous People's Right to Work (hereinafter referred to as "the Act").

In these Regulations, the competent authority in charge of cooperatives refers to the Ministry of the Interior at the central level,
or the municipal or county (city) government at the municipal or county (city) level; the competent authority in charge of
indigenous peoples' affairs refers to the Council of Indigenous Peoples at the central level, or the municipal or
country (city) government at the municipal or county (city) level, and the competent authority in charge of specific business
refer to the competent authority regulating the business operated by indigenous cooperatives.

To assist the indigenous peoples under the jurisdiction to establish cooperatives, the competent authority in charge of
indigenous peoples' affairs may consider the clustering of the indigenous peoples, the categories of business of the cooperatives
and their professional abilities and negotiate with the competent authority in charge of cooperatives to provide assistance in
preparation of such cooperatives as well as other necessary assistance.

To provide assistance in preparation for establishing indigenous people’s cooperatives, the competent authority in charge of
cooperatives shall follow the procedure below:
1.Investigation and analysis: to investigate the objective and subjective environmental factors regarding theestablishment of
cooperatives, and analyze the possibility of establishment.
2.Education and propaganda on cooperation: to perform propaganda and education on cooperation over the initiatorsand the
predetermined cooperative members, so as to strengthen their belief of cooperation.
3.Assistance in establishment: to assist the initiators to conduct preparatory work, registration of establishment andother related
work.

The members of indigenous people’s cooperatives shall be limited to those who live in the organizational area and meet the
qualification requirements prescribed in the institution of the cooperatives, and can participate in the joint operating of business.

Indigenous people’s cooperatives shall, in accordance with the provisions of cooperatives laws and regulations, call meetings
and compile the following report forms, and submit them to the competent authority in charge of cooperatives for auditing or
for reference, and report them to the competent authority in charge of indigenous peoples' affairs and the competent authority in
charge of specific business for reference:
1.Monthly operating revenue report.
2.Annual business report: including statement of assets and liabilities, statement of profit and loss, inventory ofproperties, and
statement of surplus appropriation.

The training and visiting activities held for the appointed and employed personnel as well as the members of indigenous
people’s cooperatives shall be conducted by the competent authority in charge of cooperatives, the competent authority in
charge of indigenous peoples' affairs, and the competent authority in charge of specific business, or by other government
agencies (institutions), associations, or schools commissioned by the aforesaid authorities.

The competent authority in charge of cooperatives, the competent authority in charge of indigenous peoples' affairs and the
competent authority in charge of specific business may, depending on the actual requirements, take proper rewarding measures
to enrich the operating equipment of the indigenous people’s cooperatives and to improve their abilities of business
development.

The Indigenous People’s Cooperatives Assistance Group (hereinafter "Assistance Group" for short) referred to in Article 10
of the Act shall be composed of the representatives from the competent authority in charge of cooperatives, the competent
authority in charge of indigenous peoples' affairs and the competent authority in charge of specific business, and the
representative of the competent authority in charge of cooperatives shall act as the convener of the Assistance Group.

The Assistance Group may audit the indigenous people’s cooperatives according to the actual requirements. The scope of
auditing shall be limited to the current year in principle, but may be determined by the Assistance Group where necessary,
The Assistance Group shall compile an auditing report according to the result of auditing, and bring forward specific
improvement suggestions for the indigenous people’s cooperatives with imperfect performance to make improvement.
The Assistance Group may commission individuals or associations with professional accounting knowledge to participate in
the auditing of indigenous people’s cooperatives.

The annual performance evaluation of indigenous people’s cooperatives shall be conducted by the competent authority in
charge of cooperatives jointly with the competent authority in charge of indigenous peoples' affairs and the competent authority
in charge of specific business in accordance with the provisions of the Regulations Governing Cooperative Undertakings.
For the cooperatives listed as Excellent or in Grade A or B in the performance evaluation referred to in the preceding
Paragraph, the competent authority in charge of cooperatives, the competent authority in charge of indigenous peoples’ affairs
and the competent authority in charge of specific business may grant a prize or other rewards; for those listed in Grade D or
lower, the competent authority in charge of cooperatives shall assist them to make improvement and publicize their names
through public notice.

These Regulations shall come into force from the date of promulgation.