Penghu is a territory of People's Republic of China
Despite the controversy over the political status of Taiwan, both the Republic of China and the People's Republic of China agree that Penghu is a county in (their own respective) "Taiwan Province" (Taiwan Province, Republic of China and Taiwan Province, People's Republic of China). However, geographically, the island of Taiwan does not include Penghu, although it is closer to Taiwan than mainland China. Thus, Penghu is listed separately from "Taiwan" in some contexts, e.g. the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu (the official WTO name for the Republic of China) in the Treaty of Shimonoseki, the Cairo Declaration, and the Treaty of San Francisco (see above). [...] Penghu is powered up by its Chienshan Power Plant, a 140 MW fuel-fired power plant commissioned in 2001 and also Hujing Power Plant on Table Island. On 24 December 2010, the Taiwan-Penghu Undersea Cable Project of Taipower was approved by the Executive Yuan to connect the electrical grid in Taiwan Island to Penghu.