The business scope of cooperative banks is limited to the business of specialized or affiliated cooperatives of all levels, cooperative groups and agencies. Specific types of business scope is stated below:
1.Receive all types of deposits and savings.
2.Loan and investment.
3.Notes endorsement and discount.
4.Foreign exchange and consignment of all types of payments.
5.Trust and warehousing.
6.Insurance agent.
The Executive Yuan is entitled to decide the differentiation of business scope between cooperative banks and agricultural financing institutes.　 　

The Central Cooperative Bank may issue cooperative bonds upon approval of the Ministry of Finance. However, the total issuance amount may not exceed 500% of the paid-in capital, or the total amount of loan facility.

The Central Cooperative Bank should plan a business proposal and budget and submit to the Central Government and authorities concerned of financial services one month prior to each business year. Moreover, within two months after the business year, the Central Cooperative Bank should submit the following to the Central Government and authorities concerned of financial services: business reports, balance sheets, income statements, property catalogues, public funds and distribution table of retained earnings.　　

The county/city cooperative bank should plan a business proposal and budget and submit to the Central Government and authorities concerned of financial services two months prior to each business year. Moreover, within one month after the business year, the Central Cooperative Bank should submit the following to provincial subsidiaries, which will refer the information to the affiliates of the Central Cooperative Bank: business reports, balance sheets, income statements, property catalogues, public funds and distribution table of retained earnings.　

If there is any surplus from the annual net income after mitigating losses and dividend payment, each level of cooperative bank should reserve more than 50% as public fund, more than 30% as special reserve and keep the rest of the surplus as incentives for the employees. However, the incentives of the employees should not exceed one-forth of the annual salary.