Enforcement Regulations of the Deposit Insurance Act Article 6

The so-called covered deposits in Paragraph 1 of Article 16 of the Act refer to the total amount of deposits of each depositor within the maximum insured amount; the target ratio so set is calculated with June 30 and December 31 of each year as the standard dates.
中文原文 存款保險條例施行細則第6條
本條例第十六條第一項所稱保額內存款,指每一存款人最高保額以下存款之總額;所定目標比率,以每年六月三十日及十二月三十一日為計算基準日。

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