Regulations Governing the Dedicated Deposit Account of Specialized Electronic Payment Institutions Article 17

When a specialized electronic payment institution receives funds from a user, it shall accurately record the amount in the user’s e-payment account or stored value card and deposit the funds into its dedicated deposit account of the same currency opened in a dedicated deposit account bank.A specialized electronic payment institution shall separate the deposits and management of funds received from users from its income set-aside funds.The balance of deposits of inter-bank business fund accounts deposited in by a specialized electronic payment institution shall be regarded as payment funds deposited into the clearing account.
中文原文 電子支付機構專用存款帳戶管理辦法第17條
專營電子支付機構收取使用者之支付款項,應確實於使用者之電子支付帳戶或儲值卡內記錄支付款項金額,存入其於專用存款帳戶銀行開立之相同幣別專用存款帳戶。
專營電子支付機構對於支付款項,應與其收益計提金分別儲存及管理。
專營電子支付機構儲存於跨行業務基金專戶之款項餘額,視為存入清算帳戶之支付款項。

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