assistantship, the Judicial Yuan indicated that such data had never been collected. 59 The NHRC believes that lacking such basic statistical data will hamper Taiwan’s ability to develop supported decision-making mechanisms in this area. 66. Per a Control Yuan investigation report, the NHRC noted that government agencies still have trouble differentiating between legal capacity and mental capacity. Financial institutions respond to laws such as the Civil Code and Money Laundering Control Act by setting disabled people’s asset and transaction security as top priorities. For example, they require that at least one witness be present when persons with visual impairments open accounts. Similarly, to protect persons with mental disorders who have trouble expressing themselves or are unable to clearly express themselves, financial institutions tend to request commencement of guardianship or assistantship, and will not open accounts for mentally disabled individuals even if they are accompanied by a social worker or have a letter of approval issued by the local social affairs competent authorities. The Ministry of Justice states that persons with disabilities who are not subject to commencement of guardianship or assistantship possess legal capacity. However, in actual practice, financial institutions do have concerns about conducting transactions with such persons. Recommendations have been proposed accordingly. Still, the FSC fails to recognize the responsibilities as the competent authority in its disregard for the fact that the CRPD has been incorporated into domestic law, which shall take precedence. Although the commission has encouraged the BAROC to formulate inclusive financial guidelines for persons with disabilities, the guidelines still fail to meet CRPD requirements. Article 13: Access to justice 67. According to the CRPD Second Report and data provided by the Judicial Yuan, by 2019, a total of 17 sign language interpreters has been hired in courts 59 In a response letter to the NHRC, the Judicial Yuan indicated that because information related to disabled persons currently does not need be recorded in written judgments, it cannot be obtained by data analysts when the cases are reported closed to the Judicial Yuan. Additionally, because data analysts do not participate in trials and do not come into contact with the parties involved, they have no way of knowing whether the parties involved are persons with disabilities. 47