Deposit Insurance Act Article 43
Before handling any payout, the CDIC may offset the claims of depositors of a suspended insured institution according to the following debts and orders:1. Debts created by deposits pledged as collateral of the suspended insured institution.2. Debts reaching due or deemed to be due according to the applicable agreements or debts fit to be offset in accordance with other laws and regulations.When the CDIC handles the offset according to Subparagraph 2 of the preceding Paragraph, the offset shall be handled according to the applicable agreements or laws and regulations. However, in the event that there is a lack of such agreements or laws and regulations, the depositor's claim other than that insured by the CDIC shall be offset against the debt first; where there is insufficiency, the insured deposit shall then be used for the offset.
中文原文 存款保險條例第43條
存保公司辦理賠付前，得就存款人在停業要保機構之債權，依下列債務及順序相互抵銷之：
一、以存款向停業要保機構辦理質借之債務。
二、已屆清償期或依契約約定視同屆期或依其他法律適於抵銷之債務。
存保公司依前項第二款規定辦理時，應依契約約定或法律規定之方式辦理抵銷。
但無約定或規定者，先以存款人要保項目存款以外之債權抵銷之；不足者，再以要保項目存款抵銷之。
一、以存款向停業要保機構辦理質借之債務。
二、已屆清償期或依契約約定視同屆期或依其他法律適於抵銷之債務。
存保公司依前項第二款規定辦理時，應依契約約定或法律規定之方式辦理抵銷。
但無約定或規定者，先以存款人要保項目存款以外之債權抵銷之；不足者，再以要保項目存款抵銷之。