Rules Governing the Administration of Electronic Payment Business Article 19
Where a specialized electronic payment institution collects a certain amount of funds from users for a stored value card in advance, which it had issued and agreed to repay, such funds for storing value shall be processed in accordance with regulations in Articles 20 to 22, and it shall declare trust in full for the remaining amounts.Where a specialized electronic payment institution declares trust in accordance with the preceding paragraph, it shall deposit the funds collected from users each day into the trust account specified in the trust contract before the end of the next business day. In addition, the provisions specified in Paragraph 3 to Paragraph 5 and Paragraph 7, Article 21 of the Act shall apply mutatis mutandis.The regulations in Paragraph 2, Paragraph 3, Paragraph 6, and Paragraph 8, Article 22 of the Act shall apply mutatis mutandis to the funds declared trust by the specialized electronic payment institution in accordance with Paragraph 1 of this Article. The funds shall not be utilized except for the following conditions:1. Refunding based on users’ requests.2. Utilize funds received from users in accordance with Paragraph 2 or Paragraph 3, Article 22 of the Act, and dispense or collect respective interest or other income earned thereof.Where a specialized electronic payment institution uses the funds declared trust to deposit in a bank or purchase negotiable certificates of time deposit (“NCDs”) from a bank, the criteria for the deposit taking bank or the NCDs issuing bank shall, mutatis mutandis, meet requirements in Paragraph 1, Article 11 of the Regulations Governing the Dedicated Deposit Account of Electronic Payment Institutions.A specialized electronic payment institution shall appoint an accountant to audit the implementation of Paragraph 1 to Paragraph 4, and submit the accountant's audit report to the competent authority for record within two months after the end of every half fiscal year.
中文原文 電子支付機構業務管理規則第19條
專營電子支付機構就其所發行之儲值卡，如有事先向使用者收取並約定返還之款項，除儲值款項應依本條例第二十條至第二十二條規定辦理外，其餘款項應全部交付信託。
專營電子支付機構依前項規定交付信託，應將每日向使用者收取之款項於次營業日內存入信託契約所約定之信託專戶，並準用本條例第二十一條第三項至第五項及第七項規定。
專營電子支付機構對於第一項交付信託之款項，應準用本條例第二十二條第二項、第三項、第六項及第八項規定辦理，且除下列方式外，不得動用：
一、依使用者要求返還款項。
二、依本條例第二十二條第二項或第三項所為款項之運用及其所生孳息或其他收益之分配或收取。
專營電子支付機構就交付信託之款項運用於銀行存款、購買銀行可轉讓定期存單，該存款及發行銀行可轉讓定期存單之銀行，其應符合之條件準用電子支付機構專用存款帳戶管理辦法第十一條第一項之規定。
專營電子支付機構應委託會計師每半年度查核依第一項至前項規定辦理之情形，並於每半營業年度終了後二個月內，將會計師查核情形報請主管機關備查。
專營電子支付機構依前項規定交付信託，應將每日向使用者收取之款項於次營業日內存入信託契約所約定之信託專戶，並準用本條例第二十一條第三項至第五項及第七項規定。
專營電子支付機構對於第一項交付信託之款項，應準用本條例第二十二條第二項、第三項、第六項及第八項規定辦理，且除下列方式外，不得動用：
一、依使用者要求返還款項。
二、依本條例第二十二條第二項或第三項所為款項之運用及其所生孳息或其他收益之分配或收取。
專營電子支付機構就交付信託之款項運用於銀行存款、購買銀行可轉讓定期存單，該存款及發行銀行可轉讓定期存單之銀行，其應符合之條件準用電子支付機構專用存款帳戶管理辦法第十一條第一項之規定。
專營電子支付機構應委託會計師每半年度查核依第一項至前項規定辦理之情形，並於每半營業年度終了後二個月內，將會計師查核情形報請主管機關備查。