The Branch paid administrative expenses to its Head Office every year.
However, the details on allocation of the said administrative expenses were not attached, which was adverse to assess the rationality of expenses allocation. For example, the Branch paid administrative expenses of NTD 22,067 thousand and NTD 22,258 thousand to its Head Office in 2012 and 2013, respectively. However, no details on allocation of the said administrative expenses were attached. It was adverse to understand and assess the rationality of expenses allocation.