Regulations for the Enforcement of National Property Act Article 43
Borrowed property damaged or lost due to irresistible force, borrowing organization shall inform lending organization the actual situation within 3 days and lending organization shall stop lending relation, recall borrowed property or handle the procedure of damaging or scraping if borrowed property is confirmed in uselessness.
中文原文 國有財產法施行細則第43條
借用物因不可抗力而致毀損或滅失時，借用機關應在三日內將實際情形通知出借機關，經出借機關查明確屬不能使用時，即行終止借用關係，收回借用物，或辦理報損或報廢手續。