Act for the Establishment and Administration of the National Financial Stabilization Fund Article 12
If, when disposing of fund assets, the funds withdrawn are greater than the cost of the investment, a portion shall be set aside as special reserve against losses on Fund investments. If the funds withdrawn are less than the cost of the investment, such special reserve against investment losses shall first be offset against the difference; any remaining difference due to insufficiency of the reserve may be listed as loss.The "cost of investment" in the preceding paragraph shall include compensation and proceeds paid to the various funds pursuant to Paragraph 1, Article 9.
中文原文 國家金融安定基金設置及管理條例第12條
本基金資產之處理，如收回款項大於投資成本時，應提列部分列為本基金之投資損失特別準備；如收回之款項小於投資成本時，其差額應先以投資損失特別準備沖抵，不足者，得認列損失。
前項投資成本，應包含依第九條第一項規定給予各基金之補償及收益。
前項投資成本，應包含依第九條第一項規定給予各基金之補償及收益。