Title：
Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions
Inactive Regulations
In the event that the actual daily average reserve balance for a financial institution during a given reserve maintenance period fails to meet the Required Reserve Balance as set forth in Article 9, the financial institution may apply to offset the shortfall by the excess reserve of prior period within the limit of 1% of Required Reserve Balance for the prior period. For shortfalls in excess of one percent, or the balances which are not replenished, those financial institutions will be charged penalty interest at 1.5 times the Bank's unsecured short-term accommodation interest rate without collateral, and in serious circumstances they will be disciplined pursuant to the provisions of Article 132 of the Banking Act.
If a financial institution reports false information, the Bank may dispatch personnel to conduct a special examination, and may take appropriate measures in light of the violation..