Regulations on Real Estate Appraisal Article 59
The interest rate for own capital should not be higher than annual rate of a saving account and not be lower than the rate of a current account, and the interest rate for loaned capital should be based on the bank’s short-term loan interest rate. Capital resulting from pre-sale income should not be counted in calculating interest.
中文原文 不動產估價技術規則第59條
資金中自有資金之計息利率應不高於一年期定存利率且不低於活存利率；借款則以銀行短期放款利率計息；預售收入之資金應不計息。