Title：
Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions
Inactive Regulations
The Bank entrusts the Bank of Taiwan ( hereafter referred to as ”Trustee Institution”) to handle the receipt, adjustment, audit and other matters relating to reserves of regional commercial banks without headquarters or branches in Taipei.
The Bank entrusts the Taiwan Cooperative Bank (also referred to as ”Trustee Institution”) to handle the receipt, adjustment, audit and other matters relating to reserves of credit cooperatives, credit departments of farmers' associations or fishermen's associations.
Trustee Institutions shall consolidate reserves accounts B under their mandatory and re-deposit them in a special account established with the Department of Banking of the Bank. Deposits and withdrawals and interest accrual on the said special accounts shall be handled in the same manner as reserves accounts B established by financial institutions at the Department of Banking of the Bank.