Laws and Regulations Database of the Central Bank of the Republic of China(Taiwan)

 Article 7 Paragraph 2 Subparagraph 2

　2.Reserve accounts B: These accounts are deposited and withdrawn by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
　　interest bearing.