Deposit Insurance Act Article 36

If the business, major assets, and liabilities of the bridge bank are assumed by other insured institutions, or after the business is suspended and liquidated, any losses shall be set off from the general financial deposit insurance payout special reserves of the CDIC. If there is any insufficiency, it shall be recorded in the deferred account and shall be set off with the same reserves set aside in subsequent years on an annual basis. Earnings, if any, shall be recorded in the said reserves account.
中文原文 存款保險條例第36條
過渡銀行之營業及主要資產、負債概括讓與其他要保機構或停業清理後,如有損失,由存保公司一般金融保險賠款特別準備金抵充,不足抵充部分,應列入遞延帳戶,並由以後年度提存該準備金抵沖之。
如有收益,列入該準備金帳戶。

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