Enforcement Rules of the Personal Property Secured Transactions Act Article 12
After the end of each year, the registration authority shall enter into the registers for the current year the portions of the records registered for the previous year that continue in effect, for convenience of reference.
中文原文 動產擔保交易法施行細則第12條
登記機關於年度終了後，應將上年度登記繼續有效部分之各項紀錄，轉列於當年度登記內，以便查考。