Title：
Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions
Inactive Regulations
The types of deposits for which financial institutions shall set aside reserves are as follows:
1.Checking deposits (including checking deposits, postal giro deposits with giro checks, certified checks, and traveler's checks).
2.Demand deposits (including demand deposits, postal giro deposits without giro checks, prepaid cash balances or reserved redemption amounts for cash debit card operations run by financial institutions).
3.Savings deposits (including demand savings deposits, bank employee demand savings deposits, postal passbook savings; lump-deposit lump-payment savings deposits, installment-deposit lump-payment savings deposits, lump-deposit installment-payment savings deposits, interest-bearing savings deposits, bank employee time savings deposits, and time savings deposits of postal fixed savings).
4.Time deposits (including time deposits, negotiable certificates of deposit, and time deposits of postal fixed savings).
Financial institutions are exempt from setting aside reserves for the following types of deposits:
1.Interbank deposits.
2.Government treasury deposits.
3.Preferential treatment deposits, including civil service pensions, national military pensions, and deposits made with the ROC Military Personnel Savings Administration.
4.Fixed-maturity deposits received by Grassroots Financial Institutions and redeposited in agricultural banks pursuant to conditions set forth by the Central Bank of the Republic of China (Taiwan) (hereafter referred to as "the Bank").
5.Deposits received by insured financial institutions from the Central Deposit Insurance Corporation pursuant to the provisions of Articles 28 and 29 of the Deposit Insurance Act.
6.Other deposits approved by the Bank.
With respect to the fixed-maturity deposits exempt from reserves in Subparagraph 4 of the preceding Paragraph, Agricultural Banks receiving redeposits shall classify them as deposits under Paragraph 1 and set aside reserves accordingly; the methods for the handling of such reserves shall be formulated separately.