The financial planning at MCUT is focused on the medium- and long-term institutional development plans. This includes facilitating the promotion and execution of each development plan and evaluating the implementation performance based on plan execution and fund utilization ratio. To ensure reasonable budget allocation, we conduct specific evaluations of the proportions of various receipts and expenditures. Additionally, we refer to the implementation effect of the budget as a basis for overall budget allocation. The budget for each academic year is prepared and then submitted to the University Affairs Meeting for deliberation, followed by submission to the Board of Directors for further deliberation as the basis for budget execution. Furthermore, we handle accounting work according to the consistency provisions of the accounting system of private schools. We also hire accountants to verify and certify finance and taxation. The accounting report is disclosed in the dedicated finance section on the university's website to ensure the openness and transparency of all finance information. MCUT fully applies capital, deposits the capital in financial institutions, and invests in the stocks of TWSE/TPEx listed companies to increase financial revenue, based on professional evaluation and suggestions according to Regulations Governing the Surplus Investment and Utilization. The university has complete finance without loan liabilities. Over the years, the Board of Directors has made significant donations and established university endowment fund, special funds, and investment funds. As a result, MCUT has accumulated sufficient reserves to benefit future development. MCUT conducts relevant matters in accordance with Article 53 of the Private School Law, which stipulates that "School legal persons and their schools shall finish preparing reports comparing budget and actual revenues and expenditures within four months after the end of the fiscal year. These reports have to be certified by legal person authority-approved CPAs, along with the financial statements, and then submitted to the legal person authority and school authority for reference. "The financial performance and financial information are consistent with the Annual Financial Information.