Title：
Regulations Governing the Audit and Adjustment of Deposit and Other Liability Reserves of Financial Institutions
Inactive Regulations
With the exception of the provisions under Paragraph 3, actual reserves set aside by financial institutions for items which require reserves, shall be limited to the following assets:
1.Cash in vaults.
2.Deposits in reserve accounts with the Department of Banking of the Bank or Trustee Institution.
3.Deposits that have been approved by the Bank for placement in "Interbank Funds Transfer Guarantee Special Accounts" with the Department of Banking of the Bank or to special accounts of similar properties with Trustee Institutions.
”Reserve accounts” as referred to in Subparagraph 2 of the preceding Paragraph shall mean the following two types of accounts:
1.reserves accounts A: Non-interest bearing accounts that can be deposited or withdrawn at all times by the financial institutions holding the accounts, either by issuing checks or by using the Bank's Interbank Funds Transfer and Settlement System.
2.reserves accounts B: These accounts are deposited and withdrawn by financial institutions using passbooks, but are not available except pursuant to the Bank's regulations or upon the exercise of pledge rights established pursuant to Article 15; such accounts may be interestbearing.
Actual reserves set aside by financial institutions with respect to foreign currency items which require reserves are restricted to foreign currency deposits placed with the Department of Foreign Exchange of the Bank.