第一百零三條
An Investment and Trust Company shall deposit a trust fund reserve with the Central 
Bank of China in cash or valuable securities acceptable to the Central Bank of China. 
Such reserve shall be within the range of fifteen percent (15%) to twenty percent 
(20%) of the total value of the various trust agreements, as determined by the Central 
Bank of China. However, the minimum reserve amount shall not be less than twenty 
percent (20%) of the Trust and Investment Company's total paid-in capital.

At the commencement of operations of an Investment and Trust Company, the aforesaid 
reserve shall temporarily be based on twenty percent (20%) of paid-in capital of such 
Investment and Trust Company, and, commencing one (1) year from such commencement of 
operations, such reserve shall be adjusted at the end of each month in accordance with 
the foregoing standard.