Enforcement Regulations of the Deposit Insurance Act Article 7
When the CDIC applies to the financial accommodation upon the fulfillment of its insurance responsibilities, the provision of financial assistance, the establishment of a bridge bank or the processing of advance payments, the interest on its financing shall, pursuant to Article 20 of the Act, be written off from the deposit insurance payout special reserves it belongs to. Any further deficiencies shall be recorded in the deferral account and written off from the deposit insurancepayout special reserves in subsequent years.
中文原文 存款保險條例施行細則第7條
存保公司為依本條例第二十條規定履行保險責任、提供財務協助、設立過渡銀行或辦理墊付而融資時，其融資利息由所屬保險賠款特別準備金抵沖，不足抵沖部分，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。