Regulations for the Enforcement of National Property Act Article 42

Borrowing organization safekeeping the borrowed property shall fulfill its duty as a manager.Borrowing organization violating the foregoing stipulation so as to cause manage shall compensate for the loss according to price stipulated by the National Property Administration.
中文原文 國有財產法施行細則第42條
借用機關保管借用物應盡善良管理人之責任。
借用機關違反前項規定致有毀損者,應照財政部國有財產局規定價格賠償。

English translation for reference only; the Chinese text prevails. Not legal advice.