The Cooperative Bank aims at coordinating the funds of cooperative businesses.

There are two tiers of the Cooperative Bank:
1.There are the Central Cooperative Bank, and divisions in each province and city.
2.There are cooperative banks in the levels of counties and cities.
When necessary, the Central Cooperative Bank is entitled to establish a subsidiary. Offices of county and city level cooperative bank can be built in each county or city.　 　

The Cooperative Bank is under the supervision and instruction of authorities concerned related to financial services.
The establishment of the Central Cooperative Bank and its subsidiaries is required to be reported to the central government and authorities concerned related to financial services. The building of county and city cooperative banks should be registered at each county and city government, and reported to the central government and the authorities concerned of financial services to keep record.

The Central Cooperative Bank is responsible for supervising and guiding the organization and business of county and city cooperative banks.

The Central Cooperative Bank is located at the same venue as the ROC government. The provincial and city cooperative banks are located at the same venue as the local government. Other than special approval from the Central Cooperative Bank under special circumstances, the county and city cooperative banks should be established at the same venue as the local government.