Title：
Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions
Inactive Regulations
Matters regarding the calculation and adjustment of reserves for each financial institution shall be managed by its headquarter, with the exception of local branches of foreign banks in Taiwan, in which case the Taipei branches of the said banks shall handle related matters.
In the event of merger, the surviving or newly established financial institution shall handle the calculation and adjustment of reserves during the merger.