Deposit Insurance Act Article 20
Upon fulfillment of insurance responsibilities, provision of financial assistance, establishment of a bridge bank, or processing of advance payments by the CDIC, if the recovered amount is less than the cost expended, the difference shall be written off from the insurance payout special reserves. Any further deficiencies shall be recorded in the deferral account and written off from the insurance payout special reserves in the subsequent years.
中文原文 存款保險條例第20條
存保公司依本條例規定履行保險責任、提供財務協助、成立過渡銀行及辦理墊付完結時，如收回之款項小於支出成本時，其差額由所屬保險賠款特別準備金抵沖，不足抵沖部分，應列入遞延帳戶，並由以後年度提存保險賠款特別準備金抵沖之。