Regulations Governing the Advance Payments to Depositors by the Central Deposit Insurance Corporation Article 6
The income from the liquidation of the assets of the closed insured institutions, apart from that retained for the interest on advance payments, as well as other anticipated expenses needed in the liquidation and amounts retained for claims that have a higher priority than advance payments, shall be recorded according to the sequence in which the advance payments claims are listed separately, and the aforesaid advance payments shall be reimbursed to the CDIC. As for the interest on advance payments in the previous Paragraph, beginning from the day on which the CDIC's advance payments are appropriated to the receiver, the interest shall be calculated based on the CDIC's cost of funds on a floating rate basis.The cost-of-funds rate in the previous Paragraph shall be calculated in accordance with the following methods:1. From CDIC's funds: The average of the CDIC's one-year fixed and floating rate deposits with the Central Bank.2. Accommodation obtained from the Central Bank or other financial institutions: The interest rate obtained on such funding.3. Where each of the above two Subparagraphs apply, the weighted average interest rate.
中文原文 中央存款保險股份有限公司辦理墊付作業辦法第6條
停業要保機構清理資產所得，除留存墊付額利息、其它預估清理所需必要費用及較墊付債權優先之債權保留款外，應將墊付額按受墊付債權之受償順位分項列計並償還存保公司。
前項墊付額利息，自存保公司墊付款項撥付清理人之日起，依該公司資金成本率浮動計息。
前項資金成本率，依下列方式計算之：
一、係自有資金者，為該公司存放中央銀行之一年期定存固定利率及機動利率兩者之平均利率。
二、向中央銀行或其他金融機構融資者，為取得融資之利率。
三、前二款兼有者，為其加權平均利率。
前項墊付額利息，自存保公司墊付款項撥付清理人之日起，依該公司資金成本率浮動計息。
前項資金成本率，依下列方式計算之：
一、係自有資金者，為該公司存放中央銀行之一年期定存固定利率及機動利率兩者之平均利率。
二、向中央銀行或其他金融機構融資者，為取得融資之利率。
三、前二款兼有者，為其加權平均利率。