1. Issuance of Explanatory Decree No. 09700182190 by the MOF on April 1, 2008.

2. According to Subparagraph1, Article 10 of the Charges And Fees Act, such standards and cost information are referred to the same level of the people’s representative body for its review and record.

3. The purpose of this legislation is only to convey the facts; there is no subordinate relationship between the executive authorities and the people’s representative body, and thus it does not have to be approved by the the people’s representative body.