Regulations Governing the Dedicated Deposit Account of Specialized Electronic Payment Institutions Article 29
A specialized electronic payment institution shall establish an account reconciliation mechanism with its managing bank via online inquiry or system linkup, and check the balance of funds received from users, balance in each cooperative account, balance in the clearing account, and balance of payments in transit with the managing bank every banking day by distinguishing funds received/paid as an agent and stored value funds, and retain the reconciliation records for at least 5 years.The time of the balances provided in the preceding paragraph shall be at 23:59:59 every day.The account reconciliation mechanism for the funds received from users specified in Paragraph 1 shall be completed by the specialized electronic payment institution which shall open inquiry functions in the information system for the managing bank to conduct account reconciliation at any time. The scope of the account reconciliation shall at least include the following items:1. Funds received/paid as an agent.2. Stored value funds.3. Payments in transit.4. Funds withdrawn.A specialized electronic payment institution shall compile the balance of each dedicated deposit account and data required of reporting by the competent authority every month, and report same to the managing bank within the first five banking days of the following month.Where a specialized electronic payment institution is unable to provide reasonable explanation or show proof for the results of reconciliation conducted by the managing bank according to Paragraph 1 hereof, the specialized electronic payment institution shall, within the next banking day following the receipt of a notice from the managing bank, make up the shortfall as requested by the managing bank.
中文原文 電子支付機構專用存款帳戶管理辦法第29條
專營電子支付機構應以網路查詢或系統介接方式，與管理銀行建立支付款項帳務核對機制，區分代理收付款項及儲值款項，於每一銀行營業日與管理銀行核對支付款項餘額、各合作帳戶餘額、清算帳戶餘額及在途款項餘額，並留存核對紀錄至少五年。
前項所列餘額之時間，以每日二十三時五十九分五十九秒為基準。
第一項之支付款項帳務核對機制，應由專營電子支付機構開放資訊系統查詢功能，提供管理銀行得隨時進行帳務核對，其核對範圍至少應包括下列項目：
一、代理收付款項金額。
二、儲值款項金額。
三、在途款項金額。
四、提領款項金額。
專營電子支付機構每月應彙總各專用存款帳戶餘額及依主管機關要求報送之資料，於次月起五個銀行營業日內報送管理銀行。
專營電子支付機構如無法就管理銀行依第一項規定之核對結果提出合理說明或證明者，專營電子支付機構應於接獲管理銀行通知之次一銀行營業日內補足款項。
前項所列餘額之時間，以每日二十三時五十九分五十九秒為基準。
第一項之支付款項帳務核對機制，應由專營電子支付機構開放資訊系統查詢功能，提供管理銀行得隨時進行帳務核對，其核對範圍至少應包括下列項目：
一、代理收付款項金額。
二、儲值款項金額。
三、在途款項金額。
四、提領款項金額。
專營電子支付機構每月應彙總各專用存款帳戶餘額及依主管機關要求報送之資料，於次月起五個銀行營業日內報送管理銀行。
專營電子支付機構如無法就管理銀行依第一項規定之核對結果提出合理說明或證明者，專營電子支付機構應於接獲管理銀行通知之次一銀行營業日內補足款項。